Institute for Austrian and International Tax Law ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS...

Institute for Austrian and International Tax Law

www.wu-wien.ac.at/taxlaw

ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF

ECJ JUDGMENTSProf. Dr. Michael Lang

Vienna University of Economics and Business Administration

(Wirtschaftsuniversität Wien)

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ECJ CASE LAW

ECJ CASE LAW ON ACTE CLAIR ECJ CASE LAW ON LIMITATIONS OF

TEMPORAL EFFECTS OF JUDGMENTS HOW DO THESE DEVELOPMENTS FIT

TOGETHER?

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PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: LEGAL BASIS?

WORDING OF ART 234 EC „RAISED BEFORE A DOMESTIC

COURT“? „NECESSARY TO ENABLE TO GIVE

JUDGMENT“? ECJ ACCEPTS SUCH REQUESTS

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PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: OBLIGATION? (I)

COURT OF LAST INSTANCE: OBLIGATION, UNLESS THERE ARE NO DOUBTS

PREMLIMINARY RULING: ALWAYS OBLIGATION TO INCLUDE QUESTION ON LIMITATION OF TEMPORAL EFFECTS?

BUT: ADMINISTRATIVE BODIES

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PRELIMINARY RULING ON LIMITATION OF TEMPORAL EFFECTS: OBLIGATION? (II)

CILFIT CASE LAW WOULD BECOME OBSOLETE?

AFTER MEILICKE: IN CILFIT SITUATION NO QUESTION ABOUT LIMITATION OF TEMPORAL EFFECTS

PRACTICE: RARE EXCEPTION DIFFERENT SITUATION: GOVERNMENTS,

PRIVATE PARTIES …

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RELEVANT CRITERIA

GOOD FAITH AND LEGAL UNCERTAINTY EKW: RELEVANCE OF UNOFFICIAL

COMMUNICATION BETWEEN GOVERNMENT AND COMMISSION

SERIOUS ECONOMIC REPERCUSSIONS IN OTHER MEMBER STATES IMPOSSIBLE

TO EVALUATE PRELIMINARY RULINGS: MORE OFTEN

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REJECTION OF REQUEST FOR LIMITATION OF TEMPORAL

EFFECTS

MEILICKE VERKOIJEN WHY NOT MANNINEN? WHY NOT BAARS? LEVEL OF SIMILARITY DIFFICULT TO

DETERMINE

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CONCLUSIONS

DIFFICULTIES TENSIONS BETWEEN DIFFERENT CASE

LAW

Institute for Austrian and International Tax Law ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS...

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