Effective judicial protection… Is the EU Courts’ toolbox to tackle scientific uncertainty sufficient?, by Mariolina Eliantonio and Michał Krajewski 22 Apr 202221 Apr 2022 As the EU Courts' docket of legal disputes involving uncertain scientific appraisals grows, questions about how the EU judges engage with science appear. This engagement may impact our understanding of…
Composite procedure… Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law: Concluding Remarks, by Mariolina Eliantonio and Marina Serrat Romaní 8 Apr 20225 Apr 2022 1. Introduction This is the last blog post of a series stemming from the virtual seminar ‘Judicial Control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of…
Effective judicial protection… Berlioz, B AND L: Some doubts on how to balance effective judicial protection and territoriality, by Filipe Brito Bastos 1 Apr 202229 Mar 2022 Introduction: institutional choice and constitutional principle The line of case-law initiated by the Court of Justice of the European Union (CJEU) with the Berlioz ruling in 2017 has been hailed…
Composite procedure… The role of Article 47 of the EU Charter of Fundamental Rights in direct and indirect tax cases: Parallel or divergent ways?, by Katerina Pantazatou 25 Mar 202223 Mar 2022 1. Introduction This post aims to critically examine the evolution of the application of Article 47 of the Charter in certain tax cases. ‘Tax cases’ is a general term that…
Effective judicial protection… Foreseeable relevance’ and the impact on Taxpayers’ rights in the EU, by Pasquale Pistone 18 Mar 202220 Mar 2022 Introduction Foreseeable relevance is important for tax treaties and European Union Law, but its concept is defined by neither of them. Nevertheless, it has been an object of interpretation, also…
Effective judicial protection… The influence of the OECD in the creation of binding legislation on Exchange of information within the EU: why is the EU always re-inventing the wheel?, by Jasper Korving 11 Mar 202210 Mar 2022 1. Introduction The EU Directive on Administrative Cooperation (DAC), enacted in 1977 and – as a standard – most recently re-adopted in 2011, has been amended several times with its…
Effective judicial protection… Judicial control of Administrative Cooperation in Tax Matters, Taxpayers’ Rights and the Notion of “Foreseeable Relevance” in light of the CJEU’s case law: introduction to the series, by Mariolina Eliantonio and Marina Serrat Romani 4 Mar 20223 Mar 2022 The concept of “foreseeable relevance” is an essential element of the standard of transparency in tax matters. It has experienced significant changes in its scope and conceptual interpretation during the…
Effective judicial protection Cilfit 2.0: Will It Matter on the Ground? Some Empirical Reflections, by Jasper Krommendijk 4 Feb 20224 Feb 2022 In the past few weeks, five blog posts have been published on REALaw about the Court of Justice’s landmark judgment Consorzio Italian Management e Catania Multiservizi or CILFIT 2.0 (Arnull,…
Effective judicial protection… The Balancing of Rights, General Interests and Science in International Litigation in Times of Global Crises (hybrid), 24 & 25 February 2022, Maastricht University Campus Brussels 2 Feb 20221 Feb 2022 You are cordially invited to the workshop "Balancing of Rights, General Interest and Science in International Litigation in Times of Global Crises". This workshop will focus on two research questions.…
Effective judicial protection The Constitutional Review of National Courts’ Compliance with the Obligation to Refer Preliminary Questions after Consorzio Italian Management, by Xabier Arzoz 28 Jan 202214 Jan 2022 In a judgment given on 6 October 2021, the CJEU had the opportunity to revisit its famous exceptions to national courts’ obligation to refer preliminary questions under Art 267(3) TFEU.…
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