000			02086nab a2200265 c 4500
003			ES-MaIEF
005			20221011180945.0
007			ta
008			190521s2019 ne ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aspa
100	1		_aGarbarino, Carlo _917174
245		4	_aThe relevance of the procedural framework principles in the direct tax cases of the CJEU _c Carlo Garbarino
260			_c2019
500			_aResumen.
520			_aThe 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.
650		4	_946526 _aIMPUESTOS DIRECTOS
650		4	_942443 _aDERECHOS DE LOS CIUDADANOS
650		4	_953911 _aINCUMPLIMIENTO DEL DERECHO COMUNITARIO
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_948644 _aUNION EUROPEA
650		4	_947570 _aJURISPRUDENCIA
773	0		_9160273 _oOP 2141-B/2019/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 2, April 2019, p. 71-82
942			_cART
999			_c140640 _d140640