The Resource Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters

Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters

Label
Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters
Title
Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters
Creator
Subject
Language
eng
Summary
The topic of "fact and law-finding issues" is a challenge because the Court of Justice of the European Union (ECJ) is a court of law that simply applies EU law. It does not hear expert witnesses to clarify the underlying facts, business operations, economic factors or the underlying national law. Rather, before international courts, including the ECJ, national law is considered fact. Therefore, the ECJ's judgments are based on the facts as presented in the preliminary reference order or as set forth by the Commission, unless such a presentation of facts is successfully refuted by the Member States in infringement procedures. Issues of fact on the European level arise before the General Court. The ECJ only accepts appeals based on violations of the law by the General Court, but in principle, it does not question the General Court's factual assessments. However, law and facts cannot always be distinguished clearly. US terminology uses the expression "mixed questions of law and fact". Laws and facts can be so closely related that it becomes difficult for the ECJ to give the national courts useful guidance on the case pending before it. This entails risks for legal certainty. The author tries to illustrate these issues in two areas of the tax law of the European Union. First, she discusses facts and laws in the area of State aid, and then she raises some difficult issues regarding the concept of factual discrimination in tax law
Citation source
In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 5 ; 9 p
http://library.link/vocab/creatorName
Kokott, J
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • infringement procedure (EU)
  • State aid
  • discrimination
  • tax law
  • ECJ case law
Label
Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters
Instantiates
Publication
Label
Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters
Publication

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