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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 of Economics and Management
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
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
L U N D U N I V E R S I T Y
Earlier case law
22/10Not145
17/8Ref 47Ref38Ref 43
18/10 Ref 86
29/10BODLUND
4/7 Söderberg
4/7 Mogren
29/10Gambro
17/9Ref 84
22/10Elenius
Safir28/4/96
Xab & Yab18/11/99
X & Y21/11/02
Skandia26/6/03
30/3 Örfelt
11/3lasteyrie
Wallentin 1//7
7/6ref66
95-99 00 01 03 0418/10Comm/SW234
05
14/2 not7
27/4 Littorin
20/9 Bergen
29/9 Traneus
06
Bouanich16/1
24/3Cylinda
4/4CFC
30/5Lindex
1/11Europress
6/7Y.Rocher
1/04Comm/SW CG
02
8/7 Exit
4/5Ref 21
3/2Tauson
29/6not135
C-101/05.
C-101/05.
15/6Ref 53
30/5Palazzini
16/5Mogren
29/3Merger invest