The Acte Clair in EC Direct Tax Law / Edited by Ana Paula Dourado and Ricardo da Palma Borges.

Format:

Book

Contributor:

Dourado, Ana Paula.

Palma Borges, Ricardo da.

Language:

English

Physical Description:

xxvi, 516 s. ; 23 cm.

Place of Publication:

Amsterdam : IBFD, 2008.

Summary:

The Acte Clair in EC Direct Tax Law discusses the legal issues arising from the search for certainty in the relationship between Community law and direct tax law. In addition, it contains an in-depth analysis of the CILFIT doctrine in action and its demand for legal certainty.Why this book?This book is the result of a GREIT conference hosted in Lisbon in 2007, the topic of discussion was the acte clair doctrine, which was developed during the early ‘80s at a stage when the European Court of Justice started to perceive that there was a settled body of its case law and considered it opportune to limit its statements in areas in which it had already provided a clear interpretation of European law.By looking at both how the case law of the European Court of Justice (ECJ) in the area of direct taxation fits the CILFIT criteria, and how such criteria are complied with by national courts, the book reviews and discusses the application in the field of direct taxation of the criteria put forward by the ECJ.Acte Clair in EC Direct Tax Law highlights some of the current challenges faced by the EU judicial system in view of the expansion of EU law and its decentralized application at national level.

Contents:

Acte clair and limitations of the temporal effects of ECJ judgments / Lang, M. ; p. 133-155. Acte clair, acte éclairé and EC judicial protection in the field of direct taxation (with references to the Polish judicial system) / Zalasinski, A. ; p. 321-369. Acte clair, Community precedent and direct taxation in the Austrian judicial system / Kofler, G.W. ; p. 173-221. Consequences of the acte clair doctrine for the national courts and temporal effects of an ECJ decision / Vanistendael, F. ; p. 157-169. Is it acte clair? General report on the role played by CILFIT in direct taxation / Dourado, A.P. ; p. 13-70. Justifications in Community law for income tax restrictions on free movement: acte clair rules that can be readily applied by national courts / van Thiel, S. ; p. 85-132. Who's afraid of the acte clair doctrine? / Sarmiento, D. ; p. 71-83.

ISBN:

9789087220365

9087220367