European Union - “Ceci n'est pas une Pipe”: The Notion of Tax Court under Article 267 of the TFEU
- European Union
- R. Garcia Anton
- European Taxation, 2015 (Volume 55), No 11
- 16 October 2015
This article sheds light on the notion of “tax court” employed by the CJEU within the framework of article 267 of the TFEU. The significant volume of criticism and commentary targeted at theVaassen-Göbbels (Case 61/65) criteria suggest the need to agree on a definition of “tax court” for the purpose of referring a question for a preliminary ruling. The contradictions in the existing case law, however, have thwarted such attempts.