The Resource Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable

Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable

Label
Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable
Title
Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable
Creator
Subject
Language
eng
Summary
Comments on decision of the ECJ C-445/06, which reveals that European law is having an increasing influence upon procedural tax law. The author suggests to distinguish between three directions taken by ECJ case law from which we can identify an influence on procedural law. First is the influence of the freedoms, such as the free movement of capital, on national procedural law rules. Just as the freedoms under the EC Treaty can influence substantive tax law, equally they can influence procedural tax law. Second is the case law on national procedural law rules that are designed to be able to implement rights conferred by Community law. Third is the influence of the European general legal principles, such as the defence principle
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 5 ; p. 20-33
http://library.link/vocab/creatorName
Eijsden, J.A.R. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • EU tax law
  • ECJ case law
  • procedural tax law
  • expiry of the tax claim
Label
Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable
Instantiates
Publication
Label
Danske Slagterier : national procedural autonomy and principles of equivalence and effectiveness : time limits : a national limitation period of three years appears to be reasonable
Publication

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