The Resource Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?
Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?
Resource Information
The item Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explains the applicable Community procedural framework as developed by the ECJ, which can be considered as a minimum harmonization of the national procedural law provisions of the various Member States. Subsequently, the conditions under which a domestic court is obliged to apply EC law of its own initiative are discussed. For illustration purposes the Dutch procedural rules in tax cases are assessed within the Community procedural framework
- Language
- eng
- Label
- Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?
- Title
- Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?
- Language
- eng
- Summary
- This article explains the applicable Community procedural framework as developed by the ECJ, which can be considered as a minimum harmonization of the national procedural law provisions of the various Member States. Subsequently, the conditions under which a domestic court is obliged to apply EC law of its own initiative are discussed. For illustration purposes the Dutch procedural rules in tax cases are assessed within the Community procedural framework
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
- http://library.link/vocab/creatorName
-
- Dam, J.J. van
- Eijsden, J.A.R. van
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- procedural tax law
- Label
- Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?
- Label
- Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Ex-officio-application-of-EC-law-by-national/o-khzjF1vTY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Ex-officio-application-of-EC-law-by-national/o-khzjF1vTY/">Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Ex-officio-application-of-EC-law-by-national/o-khzjF1vTY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Ex-officio-application-of-EC-law-by-national/o-khzjF1vTY/">Ex officio application of EC law by national courts of law in tax cases, discretionary authority or an obligation?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
