Institute for Austrian and International Tax Law ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS...
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Transcript of Institute for Austrian and International Tax Law ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS...
Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF
ECJ JUDGMENTSProf. Dr. Michael Lang
Vienna University of Economics and Business Administration
(Wirtschaftsuniversität Wien)
2
Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
ECJ CASE LAW
ECJ CASE LAW ON ACTE CLAIR ECJ CASE LAW ON LIMITATIONS OF
TEMPORAL EFFECTS OF JUDGMENTS HOW DO THESE DEVELOPMENTS FIT
TOGETHER?
3
Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: LEGAL BASIS?
WORDING OF ART 234 EC „RAISED BEFORE A DOMESTIC
COURT“? „NECESSARY TO ENABLE TO GIVE
JUDGMENT“? ECJ ACCEPTS SUCH REQUESTS
4
Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: OBLIGATION? (I)
COURT OF LAST INSTANCE: OBLIGATION, UNLESS THERE ARE NO DOUBTS
PREMLIMINARY RULING: ALWAYS OBLIGATION TO INCLUDE QUESTION ON LIMITATION OF TEMPORAL EFFECTS?
BUT: ADMINISTRATIVE BODIES
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Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: OBLIGATION? (II)
CILFIT CASE LAW WOULD BECOME OBSOLETE?
AFTER MEILICKE: IN CILFIT SITUATION NO QUESTION ABOUT LIMITATION OF TEMPORAL EFFECTS
PRACTICE: RARE EXCEPTION DIFFERENT SITUATION: GOVERNMENTS,
PRIVATE PARTIES …
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Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
RELEVANT CRITERIA
GOOD FAITH AND LEGAL UNCERTAINTY EKW: RELEVANCE OF UNOFFICIAL
COMMUNICATION BETWEEN GOVERNMENT AND COMMISSION
SERIOUS ECONOMIC REPERCUSSIONS IN OTHER MEMBER STATES IMPOSSIBLE
TO EVALUATE PRELIMINARY RULINGS: MORE OFTEN
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Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
REJECTION OF REQUEST FOR LIMITATION OF TEMPORAL
EFFECTS
MEILICKE VERKOIJEN WHY NOT MANNINEN? WHY NOT BAARS? LEVEL OF SIMILARITY DIFFICULT TO
DETERMINE
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Institute for Austrian and International Tax Law
www.wu-wien.ac.at/taxlaw
CONCLUSIONS
DIFFICULTIES TENSIONS BETWEEN DIFFERENT CASE
LAW