In VAT law, the principle of prohibition of abuse has primarily served as a tool for interpreting secondary EU law provisions. However, CJEU case law demonstrates that its application extends beyond mere interpretation, allowing for the denial of benefits granted under the VAT Directive, even when this contradicts the literal wording of secondary EU law. The distinction between interpretation and setting aside conflicting laws is particularly complex in a field that is almost entirely harmonized. This chapter will explore the various characteristics of the principle of prohibition of abuse as established by CJEU case law and examine their implications for VAT law. Moreover, the chapter will show that the current financing structure of the EU does not demand a special mandate to fight abusive practices in VAT law.