Garbarino, Carlo
The relevance of the procedural framework principles in the direct tax cases of the CJEU / Carlo Garbarino .-- , 2019
Resumen.
The European Court of Justice (the Court) has developed a judicial approach in which it has judged whether domestic direct tax measures (income or corporate taxes) violate the principle of non-discrimination found in the Treaty, as reflected in the so called fundamental freedoms. This article explores a set of criteria that are defined here as "framework principles". The first of these principles is that in spite of the fact that Member States retain their tax sovereignty, there can be actual breaches of EU tax law that are sanctioned by the Court. The second principle is that, in spite of the fact that there are national tax interpretive traditions, there are indeed common guidelines for uniform interpretation in tax cases. A third framework principle is that national courts have a monopoly over relevant tax questions which must be referred to the Court, a principle that results in a judicial network that connect different adjudicative agents. A final framework principle in tax cases is that Member States as a result of rulings by the Court must refund taxes to taxpayers and this poses major problems particularly in the current climate of budget restrictions.
IMPUESTOS DIRECTOS
DERECHOS DE LOS CIUDADANOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 28, n. 2, April 2019, p. 71-82
The relevance of the procedural framework principles in the direct tax cases of the CJEU / Carlo Garbarino .-- , 2019
Resumen.
The European Court of Justice (the Court) has developed a judicial approach in which it has judged whether domestic direct tax measures (income or corporate taxes) violate the principle of non-discrimination found in the Treaty, as reflected in the so called fundamental freedoms. This article explores a set of criteria that are defined here as "framework principles". The first of these principles is that in spite of the fact that Member States retain their tax sovereignty, there can be actual breaches of EU tax law that are sanctioned by the Court. The second principle is that, in spite of the fact that there are national tax interpretive traditions, there are indeed common guidelines for uniform interpretation in tax cases. A third framework principle is that national courts have a monopoly over relevant tax questions which must be referred to the Court, a principle that results in a judicial network that connect different adjudicative agents. A final framework principle in tax cases is that Member States as a result of rulings by the Court must refund taxes to taxpayers and this poses major problems particularly in the current climate of budget restrictions.
IMPUESTOS DIRECTOS
DERECHOS DE LOS CIUDADANOS
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA
EC Tax Review 0928-2750 [print] v. 28, n. 2, April 2019, p. 71-82