Substance Over Form: A Principle for European Food Information Regulation?

The question that is addressed in this chapter is whether food fraud can be mitigated using principles, next to or instead of rules. In many ways, principles may be preferred, as they reduce the regulatory burdens and avoid formal compliance while at the same time violating the purpose of food information rules. Food fraud implicates not only a violation of substantive product and/or food processing norms, but also an information violation. With principles fraudulent behaviour can be obstructed, especially what we have depicted as ‘fraud-by-effect’: formal compliance while at the same time misleading the consumer. The adoption of the ‘substance over form’-principle, well-known in financial accounting law and practice, can enrich the tool bag of instruments to protect the consumer.