The Acte Clair in EC Direct Tax Law

Editors: Ana Paula Dourado and Ricardo da Palma Borges

Summary

This book discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty.

By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria, and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ.

The book highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.

View sample chapter | View table of contents

Main Contents

Part One: General Issues
- Is it Acte Clair?
- Who's Afraid of the Acte Clair Doctrine?
- Justifications in Community Law.
- Acte Clair and limitations of temporal effects.
- Temporal effects of an ECJ decision.

Part Two: Reports with Country Insights
- Austria;
- Italy;
- The Netherlands;
- Poland;
- Portugal;
- Spain;
- Sweden.

Appendices:
- Overview (agregated) of direct tax cases referred to the ECJ by the European Commission (Art.226 EC Treaty) and by national courts (Art. 234 EC Treaty) (14 March 2008).
- Overview (segregated) of direct tax cases referred to the ECJ by national courts (Art. 234 EC Treaty) (31 October 2006).

Contributors

Cécile Brokelind; Francisco de Sousa da Câmara; Frauke Davits; Ana Paula Dourado; Georg W. Kofler; Michael Lang; Miguel Poiares Maduro; Pasquale Pistone; Francisco Alfredo García Prats; Daniel Sarmiento; Servaas van Thiel; Frans Vanistendael; Dennis Weber; Adam Zalasinski.

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