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The Meaning and Scope of the Acte Clair Doctrine in the ECJ’s Direct Tax Case Law Cécile Brokelind - Lund University Department of Business Law School.

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Presentation on theme: "The Meaning and Scope of the Acte Clair Doctrine in the ECJ’s Direct Tax Case Law Cécile Brokelind - Lund University Department of Business Law School."— Presentation transcript:

1 The Meaning and Scope of the Acte Clair Doctrine in the ECJ’s Direct Tax Case Law Cécile Brokelind - Lund University Department of Business Law School of Economics and Management

2 2 L U N D U N I V E R S I T Y SWEDISH CASES Free movement of capital Difficulties with the leave to appeal procedure Clear reliance on the Bachmann defense and the Futura Territoriality Principle in cases not referred Too few cases? 52 preliminary rulings sent as of 1995 in total (Finland 38, Austria 261) 8 preliminary rulings in income tax law (1995-2007) 6 from Supreme Administrative Court (5 from SRN) one pending 2 from lower courts Cases referred Types of cases referred

3 3 L U N D U N I V E R S I T Y SWEDISH CASES Foreign insurance policy (49EC) Stock options and exit taxation (39EC) Group taxation (56+58EC) Guernsey Exit taxation (42 EC) Malta 3 Group contribution cases Clear reliance on the Bachmann defense and the Futura Territoriality Principle in cases not referred Dynamic approach of tax authorities towards EC law (explains less cases or cases not referred to ECJ) Cases not referred Types of recent pending cases at SRN

4 4 L U N D U N I V E R S I T Y Earlier case law 22/10 Not145 17/8 Ref 47 Ref38 Ref 43 18/10 Ref 86 29/10 BODLUND 4/7 Söderberg 4/7 Mogren 29/10 Gambro 17/9 Ref 84 22/10 Elenius Safir 28/4/96 Xab & Yab 18/11/99 X & Y 21/11/02 Skandia 26/6/03 30/3 Örfelt 11/3 lasteyrie Wallentin 1//7 7/6 ref66 95-9900010304 18/10 Comm/S W 234 05 14/2 not7 27/4 Littorin 20/9 Bergen 29/9 Traneus 06 Bouanich 16/1 24/3 Cylinda 4/4 CFC 30/5 Lindex 1/11 Europress 6/7 Y.Rocher 1/04 Comm/SW CG 02 8/7 Exit 4/5 Ref 21 3/2 Tauson 29/6 not135 C-101/05. 15/6 Ref 53 30/5 Palazzini 16/5 Mogren 29/3 Merger invest

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