Richard Lyal Legal Adviser at the European Commission describes the role of the Commission in tax cases before the European Court of Justice
Most of the tax cases which come before the Court of Justice of the European Communities — and virtually all the interesting ones — do so by way of the preliminary reference procedure. The Commission also brings infringement proceedings against Member States for failure to comply with their obligations under Community law; in such cases the procedure is probably recognisable to all lawyers and the Commission's role is straightforward so the following remarks will focus on preliminary references.
What are preliminary reference proceedings anyway?
Under Article 220 of the EC Treaty the duty...
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Richard Lyal Legal Adviser at the European Commission describes the role of the Commission in tax cases before the European Court of Justice
Most of the tax cases which come before the Court of Justice of the European Communities — and virtually all the interesting ones — do so by way of the preliminary reference procedure. The Commission also brings infringement proceedings against Member States for failure to comply with their obligations under Community law; in such cases the procedure is probably recognisable to all lawyers and the Commission's role is straightforward so the following remarks will focus on preliminary references.
What are preliminary reference proceedings anyway?
Under Article 220 of the EC Treaty the duty...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
