The research project focuses on tax law and EU law. The purpose of the project is to analyze the concept of abuse of rights in EU law, with an emphasis on the importance of the concept in the context of tax law, and to clarify the importance of the concept in Swedish law compared to a selection of other EU countries, including France. The intention is not to carry out a full comparative study, but to show, through comparative perspectives, legal-cultural differences that may explain the difficulty of achieving a uniform application of the principle of abuse of rights within the EU. The main purpose of the principle of abuse of rights in tax law is to prevent the use of various artificial arrangements to evade tax liability. Such arrangements can be considered ex-post as an abuse of law and can thus lead to serious consequences for taxpayers. The meaning of the concept of abuse is vague and can lead to different results which, unfortunately, cannot be considered predictable. EU law contains a general legal principle prohibiting abuse of rights, but there is no comprehensive and unambiguous definition of the concept to guide taxpayers.