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The Acte Clair in EC Direct Tax Law
The Acte Clair in EC Direct Tax Law 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.
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- Title:
The Acte Clair in EC Direct Tax Law
- Series:
- Editor(s):
- Ana Paula Dourado, Ricardo da Palma Borges
- Date of publication:
August 2008
- ISBN:
978-90-8722-036-5
- Type of publication:
Print Book
- Number of pages:
516
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 120 / USD 150 (VAT excl.)
- tab_1
- Title:
The Acte Clair in EC Direct Tax Law
- Series:
- Editor(s):
- Ana Paula Dourado, Ricardo da Palma Borges
- Date of publication:
August 2008
- ISSN:
978-90-8722-036-5
- Type of publication:
Online book
- Number of pages:
516
- Access:
Up to five users. View purchase information
- Price:
- EUR 120 / USD 150 (VAT excl.)
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- Order both the print and online version of this book and receive a 40% discount on the print copy.
- Bulk discounts apply on orders of 5 or more books of the same format (all formats). Offer not valid for resellers.
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- The Acte Clair in EC Direct Tax Law
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Why this book?
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.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.Acte Clair in EC Direct Tax Law 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.Downloads
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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).
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