Presentation is loading. Please wait.

Presentation is loading. Please wait.

Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF ECJ JUDGMENTS Prof. Dr.

Published byHarriet Quinn Modified over 9 years ago

Similar presentations

Presentation on theme: "Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF ECJ JUDGMENTS Prof. Dr."— Presentation transcript:

1 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF ECJ JUDGMENTS Prof. Dr. Michael Lang Vienna University of Economics and Business Administration (Wirtschaftsuniversität Wien)

2 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw 2 ECJ CASE LAW n ECJ CASE LAW ON ACTE CLAIR n ECJ CASE LAW ON LIMITATIONS OF TEMPORAL EFFECTS OF JUDGMENTS n HOW DO THESE DEVELOPMENTS FIT TOGETHER?

3 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw 3 PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: LEGAL BASIS? n WORDING OF ART 234 EC n „RAISED BEFORE A DOMESTIC COURT“? n „NECESSARY TO ENABLE TO GIVE JUDGMENT“? n ECJ ACCEPTS SUCH REQUESTS

4 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw 4 PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: OBLIGATION? (I) n COURT OF LAST INSTANCE: OBLIGATION, UNLESS THERE ARE NO DOUBTS n PREMLIMINARY RULING: ALWAYS OBLIGATION TO INCLUDE QUESTION ON LIMITATION OF TEMPORAL EFFECTS? n BUT: ADMINISTRATIVE BODIES

5 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw 5 PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: OBLIGATION? (II) n CILFIT CASE LAW WOULD BECOME OBSOLETE? n AFTER MEILICKE: IN CILFIT SITUATION NO QUESTION ABOUT LIMITATION OF TEMPORAL EFFECTS n PRACTICE: RARE EXCEPTION n DIFFERENT SITUATION: GOVERNMENTS, PRIVATE PARTIES …

6 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw 6 RELEVANT CRITERIA n GOOD FAITH AND LEGAL UNCERTAINTY n EKW: RELEVANCE OF UNOFFICIAL COMMUNICATION BETWEEN GOVERNMENT AND COMMISSION n SERIOUS ECONOMIC REPERCUSSIONS n IN OTHER MEMBER STATES IMPOSSIBLE TO EVALUATE n PRELIMINARY RULINGS: MORE OFTEN

7 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw 7 REJECTION OF REQUEST FOR LIMITATION OF TEMPORAL EFFECTS n MEILICKE n VERKOIJEN n WHY NOT MANNINEN? n WHY NOT BAARS? n LEVEL OF SIMILARITY DIFFICULT TO DETERMINE

8 Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw 8 CONCLUSIONS n DIFFICULTIES n TENSIONS BETWEEN DIFFERENT CASE LAW

Download ppt "Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF ECJ JUDGMENTS Prof. Dr."

Similar presentations

WTO Compatibility of «Green Border Taxes» Dr. Joëlle de Sépibus World Trade Institute, Bern.

WTO Compatibility of «Green Border Taxes» Dr. Joëlle de Sépibus World Trade Institute, Bern.
Convincing national courts to refer a case to the CJEU: lessons from particular cases EQUINET 28 March 2012 Clare Collier, Senior Lawyer, Equality and.

Convincing national courts to refer a case to the CJEU: lessons from particular cases EQUINET 28 March 2012 Clare Collier, Senior Lawyer, Equality and.
RELATIONSHIP BETWEEN THE MANAGING AUTHORITIES AND THE PAYING AGENCIES IN THE MANAGEMENT OF RURAL DEVELOPMENT PROGRAMMES 2007-2013. Felix Lozano, Head of.

RELATIONSHIP BETWEEN THE MANAGING AUTHORITIES AND THE PAYING AGENCIES IN THE MANAGEMENT OF RURAL DEVELOPMENT PROGRAMMES Felix Lozano, Head of.
Current legal situation of pharmacies in the EU Brussels, 15 April 2009 Dr. Edurne Navarro Varona.

Current legal situation of pharmacies in the EU Brussels, 15 April 2009 Dr. Edurne Navarro Varona.
Prof. Dr. Pasquale Pistone Institute for Austrian and International Tax Law www.wu-wien.ac.at/taxlaw Damages and liabilities vs. Italy and the Corte di.

Prof. Dr. Pasquale Pistone Institute for Austrian and International Tax Law Damages and liabilities vs. Italy and the Corte di.
PRELIMINARY RULINGS PROCEDURE

PRELIMINARY RULINGS PROCEDURE
The European Commission and EU tax litigation Dr Adam Zalasiński.

The European Commission and EU tax litigation Dr Adam Zalasiński.
The ‘Costanzo obligation’ of national administrative authorities in the national legal systems of the Member States Maartje Verhoeven, Dubrovnik, April.

The ‘Costanzo obligation’ of national administrative authorities in the national legal systems of the Member States Maartje Verhoeven, Dubrovnik, April.
© OECD A joint initiative of the OECD and the European Union, principally financed by the EU European Court of Justice Prof. Dr. Martin Trybus Birmingham.

© OECD A joint initiative of the OECD and the European Union, principally financed by the EU European Court of Justice Prof. Dr. Martin Trybus Birmingham.
Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw1 RECENT TRENDS IN ECJ CASE LAW IN THE AREA OF THE FREEDOMS AND DIRECT TAXATION PROF.

Institute for Austrian and International Tax Law RECENT TRENDS IN ECJ CASE LAW IN THE AREA OF THE FREEDOMS AND DIRECT TAXATION PROF.
Prof. Dr. Carl Baudenbacher President of the EFTA Court EC Law, Fundamental Rights, and the EEA Agreement Amicale des référendaires et anciens référendaires.

Prof. Dr. Carl Baudenbacher President of the EFTA Court EC Law, Fundamental Rights, and the EEA Agreement Amicale des référendaires et anciens référendaires.
EU: Bilateral Agreements of Member States

EU: Bilateral Agreements of Member States
The Court of Justice European Law in the Making. Terminology Jurisdiction Jurisdiction Venue Venue Standing Standing Chambers Chambers Plenary Session.

The Court of Justice European Law in the Making. Terminology Jurisdiction Jurisdiction Venue Venue Standing Standing Chambers Chambers Plenary Session.
1980 Hague Child Abduction Convention and Brussels II bis Interaction within the EU and beyond Prof. Dr. Marta Pertegás First Secretary Hague Conference.

1980 Hague Child Abduction Convention and Brussels II bis Interaction within the EU and beyond Prof. Dr. Marta Pertegás First Secretary Hague Conference.
Model Rules on EU Administrative Procedures Book IV – Contracts Presentation for the ReNEUAL Conference 2014 EU Administrative Procedures – European Ombudsman.

Model Rules on EU Administrative Procedures Book IV – Contracts Presentation for the ReNEUAL Conference 2014 EU Administrative Procedures – European Ombudsman.
The relevance of EU Law and the procedures of the CJEU for the domestic judge Workshop on EU Law on Industrial Emissions Budapest, 3 June 2013 Trier, 11.

The relevance of EU Law and the procedures of the CJEU for the domestic judge Workshop on EU Law on Industrial Emissions Budapest, 3 June 2013 Trier, 11.
Asst. Prof. Dr. Alexander Bürgin IUE1 European Union Law and the Courts Repetition.

Asst. Prof. Dr. Alexander Bürgin IUE1 European Union Law and the Courts Repetition.
University of Muenster ITM- Institute for Information-, Telecommunications and Media Law RESPECT Intellectual Property Issues of Socio Economic Research.

University of Muenster ITM- Institute for Information-, Telecommunications and Media Law RESPECT Intellectual Property Issues of Socio Economic Research.
The Law of the European Union Information and Communication.

The Law of the European Union Information and Communication.
Introduction to EU Law Cont.d. ECJ – TFI (Arts. 220-245) “The Court of Justice and the Court of First Instance, each within its jurisdiction, shall ensure.

Introduction to EU Law Cont.d. ECJ – TFI (Arts ) “The Court of Justice and the Court of First Instance, each within its jurisdiction, shall ensure.

Similar presentations

Ads by Google