eu tax litigation basic principles n.
Download
Skip this Video
Loading SlideShow in 5 Seconds..
EU tax litigation Basic principles PowerPoint Presentation
Download Presentation
EU tax litigation Basic principles

Loading in 2 Seconds...

play fullscreen
1 / 8

EU tax litigation Basic principles - PowerPoint PPT Presentation


  • 62 Views
  • Uploaded on

EU tax litigation Basic principles. Dr Adam Zalasi ński. Agenda. The infringements procedure The preliminary rulings The effects of EU tax litigation on the law making process in the Member States . Types of proceedings before the CJ. Contentious procedure

loader
I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
capcha
Download Presentation

PowerPoint Slideshow about 'EU tax litigation Basic principles' - susan


An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
agenda
Agenda
  • The infringements procedure
  • The preliminary rulings
  • The effects of EU tax litigation on the law making process in the Member States
types of proceedings before the cj
Types of proceedings before the CJ
  • Contentious procedure
    • Infringements actions under Art. 258 TFEU
      • Commission as the applicant – it brings MSs to the Court
  • Non-contentious procedure
    • Preliminary rulings under Art. 267 TFEU
      • Commission as ‘amicus curiae’ – it submits written observations and appears in hearings
infringements procedure an outline
Infringements procedure – an outline
  • Stages
    • Informal stage (EU-Pilot inquiry)
    • Administrative stage
      • Letter of formal notice
      • Reasoned opinion
    • Judicial stage - referral to the ECJ
infringements procedure legal nature
Infringements procedure – legal nature
  • Objective nature of the infringement procedure:
    • It concerns ‘an objective finding of a failure to fulfil obligations and not on a proof of any criteria or opposition on the part of the Member States concerned’ (Case 301/81, Com v. Belgium)
    • It makes an objective assessment of the legality of the MS’s behaviour (no guilt/intention issue)
preliminary ruling an outline
Preliminary ruling – an outline
  • Interpretation of EU law
    • Primary and secondary
      • Courts of last instance – obliged to refer a question
      • Courts of lower instances – entitled to refer a question
  • Validity of Community acts
    • Secondary law and decisions in individual cases (all domestic courts obliged to refer a question if they have doubts as to validity)
the effects of preliminary rulings on domestic tax law
The effects of preliminary rulings on domestic tax law
  • Direct consequence:
    • Taxpayers’ rights are ensured within judicial control of tax administration’s decisions,
  • Indirect consequence:
    • National law maker should respond to the CJ’s ruling if domestic law does not conform with the interpretation of EU law by the CJ
      • If not – an infringement proceeding may be opened.
the effects of eu litigation on the law making process in the member states
The effects of EU litigation on the law making process in the Member States
  • Empirical study (General Report for 2006 FIDE Congress)
    • MS frequently abolish more preferential domestic regimes instead of extending them to cross-border situations, or
    • Extend application of norms limiting taxpayers’ rights in cross-border situations to domestic cases