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- Publisher
- Kluwer Law International
- Copyright
- Copyright © Kluwer Law International
- ISSN
- 0928-2750
- Publisher site
- See Article on Publisher Site
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 Review – Kluwer Law International
Published: Feb 1, 2015