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.