Transcript Folie 1 - European Association of Tax Law Professors

For full retroactive interpretation of
ECJ judgements
Prof. dr. Pasquale Pistone
2010 EATLP Leuven
Email: [email protected]
[email protected]
Institute for Austrian and International Tax Law

www.wu.ac.at/taxlaw
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For retroactive ECJ judgments
1.
ECJ judgements interpret European law and have a mere declaratory function of
ascertaining its correct scope

2.
correct application of EU law and supremacy over national law should only be limited
when strictly required by interest to protect stability of rights
Non-retroactive effects of ECJ judgments would start a race to Luxembourg,
whereas only the winner gets the price of effectively enjoying the rights that EU
law grants instead to all EU nationals
THE PRESENT ECJ RETROACTIVITY CASE LAW IS
THE VERY LEAST ONE EXPECTS TO PROTECT RIGHTS GRANTED BY EU LAW
Besides:
There should be no limits to retroactivity at all!
=>
No tax incompatible with EU law may be levied and if it has been levied it should be
reimbursed within statute-on-limitation rules set by national law
Institute for Austrian and International Tax Law

www.wu.ac.at/taxlaw
2
Thanks for your attention!
INSTITUTE FOR AUSTRIAN AND INTERNATIONAL TAX
LAW
Althanstr. 39–45, 1090 Vienna, Austria
PROF. DR. Pasquale PISTONE
T +43-1-313 36-4648
F +43-1-313 36-730
[email protected]
[email protected]
www.wu.ac.at/taxlaw
Institute for Austrian and International Tax Law

www.wu.ac.at/taxlaw
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