The Resource With the wisdom of hindsight

With the wisdom of hindsight

Label
With the wisdom of hindsight
Title
With the wisdom of hindsight
Creator
Subject
Language
eng
Summary
Assessment of the time at which newly introduced or amended legislation takes effect is difficult. This is due to the possibility that some legal rules apply to situations existing before their entry into force. These rules are in principle retroactively applicable. The European Court of Justice evaluates retroactivity of (tax) legislation based on a distinction between procedural and substantive rules. Procedural rules are held to apply to proceedings pending at the time when they enter into force. Substantive rules are usually interpreted as not applying to situations existing before their entry into force. However, retroactive effect must be given to these rules in so far as it follows clearly from their terms, objectives or general scheme. This is to ensure observance of the principle of legal certainty and the protection of legitimate expectations. Violation of these principles is only allowed on legitimate grounds. This article compiles a framework constituting the general principles of Union law and Article 1 First Protocol European Court of Human Rights. This framework can be used to assess whether legal provisions are applicable before their entry into force. The framework is tested with a case study to the retroactive effect of Title III UCC provisions
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 4 ; p. 189-198
http://library.link/vocab/creatorName
Verseveld, L. van
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • retroactivity
  • legality principle
  • EU law
  • ECJ case law
  • European Convention on Human Rights
  • ECHR case law
  • customs law
  • Union Customs Code
  • Community Customs Code
Label
With the wisdom of hindsight
Publication

Library Locations

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