GREIT Conference

This book is the result of a GREIT conference hosted in Lisbon in 2007, the topic of discussion was the acte clair doctrine, which was developed during the early ‘80s at a stage when the European Court of Justice started to perceive that there was a settled body of its case law and considered it opportune to limit its statements in areas in which it had already provided a clear interpretation of European law.

Other GREIT conferences were held in 2006 in Lund on “Towards an Homogenous EC Direct Tax Law” and, following on from this topic, in Cetara in 2008 on “Legal Remedies in European Tax Law”.

These two conferences also produced books that were drafted on the basis of their discussions:

• Towards a Homogeneous EC Direct Tax Law
• Legal Remedies in European Tax Law

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 and 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.