000			02067nab a2200241 c 4500
999			_c144737 _d144737
003			ES-MaIEF
005			20210930123847.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969262 _aVerseveld, J. L. van
245		0	_aWith the wisdom of hindsight _c J. L. van Verseveld
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aAssessment of the time at which newly introduced or amended legislation takes effect is difficult. This is due to the possibility that some legal rules apply to situations existing before their entry into force. These rules are in principle retroactively applicable. The European Court of Justice evaluates retroactivity of (tax) legislation based on a distinction between procedural and substantive rules. Procedural rules are held to apply to proceedings pending at the time when they enter into force. Substantive rules are usually interpreted as not applying to situations existing before their entry into force. However, retroactive effect must be given to these rules in so far as it follows clearly from their terms, objectives or general scheme. This is to ensure observance of the principle of legal certainty and the protection of legitimate expectations. Violation of these principles is only allowed on legitimate grounds. This article compiles a framework constituting the general principles of Union law and Article 1 First Protocol European Court of Human Rights. This framework can be used to assess whether legal provisions are applicable before their entry into force. The framework is tested with a case study to the retroactive effect of Title III UCC provisions.
650		4	_942375 _aDERECHO TRIBUTARIO
650		4	_aDERECHO COMUNITARIO EUROPEO _941975
650		4	_aRETROACTIVIDAD DE LAS LEYES _952228
650		4	_aUNION EUROPEA _948644
773	0		_9165665 _oOP 2141-B/2021/4 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 4, August 2021, p. 189-198
942			_cART