The Resource Proper publication of legal texts relevant for taxation : tax aspects of the ECJ judgment in the Skoma-Lux case

Proper publication of legal texts relevant for taxation : tax aspects of the ECJ judgment in the Skoma-Lux case

Label
Proper publication of legal texts relevant for taxation : tax aspects of the ECJ judgment in the Skoma-Lux case
Title
Proper publication of legal texts relevant for taxation : tax aspects of the ECJ judgment in the Skoma-Lux case
Creator
Subject
Language
eng
Summary
In May 2004, enlargement of the European Community (EC) took place. EC law should have become applicable in new Member States at the moment of accession. However, numerous acts of the EC law were not published officially in languages of new Member States. Lack of proper publication has led to disputes (particularly in the field of customs law). In its judgment of 11 December 2007 in the case Skoma-Lux, the ECJ held: Art. 58 of the Act of Accession precludes the obligations contained in Community legislation which has not been published in the Official Journal (OJ) of the European Union in the language of a new Member State, where that language is an official language of the European Union, from being imposed on individuals in that State, even though those persons could have learned of that legislation by other means. The author analyses the relevance of this judgment in tax matters
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 37 (2009),
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • EU law
  • ECJ case law
  • penalties
Label
Proper publication of legal texts relevant for taxation : tax aspects of the ECJ judgment in the Skoma-Lux case
Instantiates
Publication
Label
Proper publication of legal texts relevant for taxation : tax aspects of the ECJ judgment in the Skoma-Lux case
Publication

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