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Compatibility of National Tax Measures with EU Law: The Role of the European Commission in Tax Litigation before the European Court of Justice

Compatibility of National Tax Measures with EU Law: The Role of the European Commission in Tax... In tax as in other areas of law, issues regarding the compatibility with Union law of national legislation and administrative practice may give rise to litigation before the European Court of Justice. That litigation may take the form of infringement proceedings initiated by the European Commission or references for preliminary rulings submitted by national courts. The Commission is systematically a party to tax litigation before the Court, since it submits observations in all preliminary reference cases. This article describes the characteristics of the two procedures and looks at the types of question which arise, referring to issues of interpretation of the Treaty and of secondary law. It explains the approach taken by the Commission and gives examples in relation to both direct and indirect taxation: essentially, the aim of the Commission is to ensure the effective operation of the internal market. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Compatibility of National Tax Measures with EU Law: The Role of the European Commission in Tax Litigation before the European Court of Justice

EC Tax Review , Volume 24 (1) – Feb 1, 2015

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Publisher
Kluwer Law International
Copyright
Copyright © Kluwer Law International
ISSN
0928-2750
Publisher site
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Abstract

In tax as in other areas of law, issues regarding the compatibility with Union law of national legislation and administrative practice may give rise to litigation before the European Court of Justice. That litigation may take the form of infringement proceedings initiated by the European Commission or references for preliminary rulings submitted by national courts. The Commission is systematically a party to tax litigation before the Court, since it submits observations in all preliminary reference cases. This article describes the characteristics of the two procedures and looks at the types of question which arise, referring to issues of interpretation of the Treaty and of secondary law. It explains the approach taken by the Commission and gives examples in relation to both direct and indirect taxation: essentially, the aim of the Commission is to ensure the effective operation of the internal market.

Journal

EC Tax ReviewKluwer Law International

Published: Feb 1, 2015

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