Litigating EU Tax Law in International, National and Non-EU National Courts

Type Book

Series

GREIT Series

Editor(s)

Daniel Sarmiento, Domingo Jiménez-Valladolid de L'Hotellerie-Fallois

Date of publication

March 2014

DOI https://doi.org/10.59403/3vqsgh2

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Litigating EU Tax Law in International, National and Non-EU National Courts

This book explores the problems and challenges of litigating EU tax law before international, national and non-EU national courts.

Why this book?

As EU tax law has become more and more complex and sophisticated in recent years, so has EU tax law litigation. The features of EU law and its own sources give rise to specific problems when litigating EU tax law not only before the Court of Justice of the European Union (ECJ) but also before EU national courts. Additionally, the relevance of EU tax law has expanded outside the EU borders, inspiring tax litigation before national courts of non-EU states as well as before international courts.

This book is the result of the 7th GREIT Conference held in September 2012 in Madrid at the Instituto de Empresa (IE). The book analyses the problems and challenges faced by taxpayers when litigating EU tax law from a comparative perspective, dealing not only with purely national issues but also with the influence of EU tax law in tax litigation in international scenarios.

The book is divided into four main parts. The first part focuses on EU tax law litigation before the ECJ, analysing the functioning of the litigation services of the European Commission and the remedies and procedures when dealing with infringements from the Member States. In the second part the position of EU national courts when applying EU tax law is examined comparing the approach followed by courts of four EU jurisdictions. Part three deals with the influence of EU tax law in litigation before international courts and in international arbitration. Finally, part four looks at the approach followed by non-EU national courts when applying and interpreting EU tax law.

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This book is part of the GREIT series

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Editor(s)

Daniel Sarmiento and Domingo J. Jiménez-Valladolid de L’Hotellerie-Fallois

Contributor(s)

Cécile Brokelind, Guillermo Canalejo Lasarte, Robert Danon, Paul Farmer, Domingo J. Jiménez-Valladolid de L’Hotellerie-Fallois, Guglielmo Maisto, Adolfo Martín Jiménez, David Ramos Muñoz, Wim Roels, Ana Isabel Ron Elizalde, Giorgio Sacerdoti, Daniel Sarmiento, Daniël S. Smit, Timo Viherkenttä, Peter J. Wattel, Billur Yaltı
















Litigating EU Tax Law in International, National and Non-EU National Courts: https://doi.org/10.59403/3vqsgh2
General Report: https://doi.org/10.59403/3vqsgh2001
Chapter 1: Litigating EU Tax Law before the Court of Justice of the European Union: A European Commission Practitioner’s Perspective: https://doi.org/10.59403/3vqsgh2002
Chapter 2: Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective: https://doi.org/10.59403/3vqsgh2003
Chapter 3: The English Courts and the Application of EU Tax Law: https://doi.org/10.59403/3vqsgh2004
Chapter 4: EU National Courts and the Application of EU Tax Law – Finland: https://doi.org/10.59403/3vqsgh2005
Chapter 5: Spanish Courts and the Application of EU Law: https://doi.org/10.59403/3vqsgh2006
Chapter 6: Taxation Issues under the GATT in the WTO Appellate Body Jurisprudence: https://doi.org/10.59403/3vqsgh2007
Chapter 7: A Game of Snakes and Ladders – Tax Arbitration in an International and EU Setting: https://doi.org/10.59403/3vqsgh2008
Chapter 8: The Outreach of EU Law in Direct Tax Law – A Brief Introduction: https://doi.org/10.59403/3vqsgh2009
Chapter 9: Turkish Courts and the Application of EU Tax Law: https://doi.org/10.59403/3vqsgh2010
Chapter 10: Two Different Stories on the Application of EU Tax Law: EU Courts Acting beyond the Scope of EU Tax Law and How Latin American Countries Have Received EU Tax Case Law: https://doi.org/10.59403/3vqsgh2011
Chapter 11: Introducing an EU Compliant Patent Box Regime in Swiss Tax Law – A Note on the Swiss Finance Department Interim Report of 17 May 2013: https://doi.org/10.59403/3vqsgh2012
Chapter 12: Application of EU Law in National Courts in the Mutual Relations between the Netherlands and the Netherlands’ Associated Territories in the Field of Direct Taxation: https://doi.org/10.59403/3vqsgh2013
Chapter 13: Throwing Back Some Curves – Some Comments on the Presentations and the Proceedings of the 7th GREIT International Conference, Madrid, 13 September 2012: https://doi.org/10.59403/3vqsgh2014