The Acte Clair in EC direct tax law: ... the outcome of an International Conference that took place in Lisbon, on 17 and 18 September 2007
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2008
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| Beschreibung: | XVIII, 516 S. |
| ISBN: | 9789087220365 |
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| 245 | 1 | 0 | |a The Acte Clair in EC direct tax law |b ... the outcome of an International Conference that took place in Lisbon, on 17 and 18 September 2007 |c ed. by Ana Paula Dourado ... |
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| 650 | 4 | |a Recht | |
| 650 | 4 | |a Direct taxation |x Law and legislation |z European Economic Community countries |v Congresses | |
| 650 | 4 | |a Direct taxation |x Law and legislation |z European Union countries |v Congresses | |
| 650 | 4 | |a International and municipal law |z European Economic Community countries |v Congresses | |
| 650 | 4 | |a International and municipal law |z European Union countries |v Congresses | |
| 650 | 4 | |a Judicial notice |z European Economic Community countries |v Congresses | |
| 650 | 4 | |a Judicial notice |z European Union countries |v Congresses | |
| 651 | 4 | |a Europäische Gemeinschaften. Mitgliedsstaaten | |
| 651 | 4 | |a Europäische Union. Mitgliedsstaaten | |
| 655 | 7 | |0 (DE-588)1071861417 |a Konferenzschrift |2 gnd-content | |
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| adam_text | TABLE OF CONTENTS
PREFACE
MIGUEL POIARES MADURA
NOTE FROM THE EDITORS
ANA PAULA DOURADO. RICARDO DA PALMA BORGES
LIST OF ABBREVIATIONS
PART A
GENERAL ISSUES
IS IF ACTE CLAIRL GENERAL REPORT ON THE ROLE PLAYED BY CILFIT
IN DIRECT TAXATION
13
ANA PAULA DOURADO
1. INTRODUCTORY REMARKS
2. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE
2.1. PARAS. 14 AND 16 OF THE CILFIT CASE AND ART. 104 (3) OF
THE RULES OF PROCEDURE OF THE COURT OF JUSTICE
WHO IS AFRAID OF THE ACTE CLAIR DOCTRINE?
CILFIT VS. DA COSTA: THE ADVANTAGES OF THE SYSTEM OF
PRECEDENT
2.2.
2.3.
THE OBJECT AND THE DEVELOPMENT OF THE ACTE CLAIR IN DIRECT TAX
ISSUES
3.1. RULES ON THE TAX INCIDENCE, TAX BASE, TAX RATES, ANTI-ABUSE
AND PROCEDURAL RULES
DEFINITIONS OF TAXPAYER AND TAX OBJECT
TAX TREATY RULES
UNCLEARNESS AROUND DOUBLE TAXATION RELIEF RULES
3.5. THE COMPARISON TESTS
3.5.1. THE COMPARISON BETWEEN RESIDENTS AND
NON-RESIDENTS
3.5.2. RECENT COMPARISON TESTS
3.6. NEGATIVE LIMITS: THE BORDERLINE OF THE TAX ACTE CLAIR
3.7. PRINCIPLES
3.2.
3.3.
3.4.
13
17
17
21
25
28
28
30
31
33
34
34
36
37
38
TABLE OF CONTENTS
3.7.1. THE ABILITY-TO-PAY PRINCIPLE 39
3.7.2. THE NET INCOME TAXATION PRINCIPLE 40
3.7.3. THE PROHIBITION OF ABUSE OF LAW 42
3.7.4. THE PRINCIPLE OF TERRITORIALITY 42
3.8. THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES
INVOLVING MEMBER STATES AND THIRD STATES 43
3.9. THE ADEQUATE LEVEL OF ABSTRACTION: THE EXAMPLE OF THE
TAX BASE 45
4. RELEVANT OBJECTIVE ELEMENTS APT TO JUSTIFY A RESTRICTION TO A
FUNDAMENTAL FREEDOM OR A DISCRIMINATORY TREATMENT, RESULTING
FROM A DIRECT TAX REGIME 47
4.1. DISPARITIES VERSUS JUSTIFICATIONS FOR DISCRIMINATION/
RESTRICTIONS 48
4.1.1. ART. 58 (L)(A) EC TREATY 49
4.1.2. JUSTIFICATIONS FOR DISCRIMINATION/RESTRICTIONS 50
4.1.2.1. JUSTIFICATIONS THAT ARE EITHER PROVIDED BY J
THE TREATY BUT INAPPLICABLE TO DIRECT TAX I
ISSUES OR INVOKED BY THE MEMBER STATES ;
AND SYSTEMATICALLY REJECTED BY THE COURT 50
4.1.2.2. JUSTIFICATIONS THAT HAVE BEEN ACCEPTED }
ONLY ONCE BY THE COURT AND SUBSEQUENTLY [
REJECTED OR DEVELOPED IN A DIFFERENT J
DIRECTION 51 J
4.1.2.3. JUSTIFICATIONS ONCE REJECTED BY THE COURT J
AND SUBSEQUENTLY ACCEPTED OR ACCEPTED
IN A DIFFERENT CONTEXT AND JUSTIFICATIONS
ACCEPTED BY THE COURT 52
5. TEMPORAL EFFECTS OF AN ECJ DECISION 53
6. DAMAGES AND LIABILITIES 57
I
7. THE INTERPRETATION OF THE ACTE CTAIR DOCTRINE BY THE COURTS IN THE
EC MEMBER STATES 60
8. CONCLUSIONS 64
ANNEX I: ABOVE MENTIONED DIRECT TAX DECISIONS OF THE EUROPEAN
COURT OF JUSTICE (CHRONOLOGICAL ORDER) 68 J,
VI
TABLE OF CONTENTS
WHO S AFRAID OF THE ACTE CLAIR DOCTRINE?
DANIEL SARMIENTO
1. THE ACTE CLAIR DOCTRINE AND THE CILFIT DECISION
2. JUSTIFYING CILFIT
3. THE DEVELOPMENT OF CILFIT IN THE COURT S CASE LAW
4. THE CHALLENGES AHEAD (I): EC REMEDIES
5. THE CHALLENGES AHEAD (II): NATIONAL REMEDIES
6. DE LEGE FERENDA: A EUROPEAN APPEAL AND THE TERRITORIAL
DECENTRALIZATION OF EU COURTS
7. WHO S AFRAID OF THE ACTE CLAIR DOCTRINE?
71
71
72
74
77
79
80
82
JUSTIFICATIONS IN COMMUNITY LAW FOR INCOME TAX RESTRICTIONS ON
FREE MOVEMENT: ACTE CLAIR RULES THAT CAN BE READILY APPLIED BY
NATIONAL COURTS 85
SERVAAS VAN THIEL
1. INTRODUCTION 85
2. PUBLIC INTEREST JUSTIFICATIONS THAT ARE OF NO USE IN THE INCOME
TAX AREA: REVENUE LOSS, ADMINISTRATIVE DIFFICULTIES AND COHERENCE
OF THE TAX SYSTEM 87
3. NATIONAL ANTI-AVOIDANCE AND EVASION MEASURES MAY BE JUSTIFIED
IF THEY SPECIFICALLY TARGET WHOLLY ARTIFICIAL CONSTRUCTIONS
WITHOUT ECONOMIC SUBSTANCE 93
3.1. GENERAL 93
3.2. NATIONAL ANTI-ABUSE MEASURES ARE NOT BEYOND THE SCOPE
OF COMMUNITY LAW 94
3.3. NATIONAL ANTI-ABUSE PROVISIONS THAT RESTRICT FREE MOVEMENT
CAN EXCEPTIONALLY BE JUSTIFIED 98
3.4. CONCLUSIONS 104
4. INCOME TAX DISCRIMINATION MAY BE JUSTIFIED BY THE NEED TO
ENSURE A BALANCED ALLOCATION OF TAX JURISDICTION
106
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TABLE OF CONTENTS
4.1. INTER-JURISDICTIONAL EQUITY AS REFLECTED BY TAX TREATIES IS
FINE AS LONG AS IT DOES NOT DISTORT TAXPAYER EQUITY 106
4.2. THE NEED TO PRESERVE TAX JURISDICTION AND TO PREVENT TAX
AVOIDANCE AND A DOUBLE DIP 120
5. CONCLUSIONS 122
ANNEX I: INCOME TAX DECISIONS OF THE EUROPEAN COURT OF JUSTICE
(REVERSE CHRONOLOGICAL ORDER) 129
ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF EC J
JUDGMENTS 133
MICHAEL LANG
1. ECJ CASE LAW 133
2. LEGAL BASIS FOR A PRELIMINARY RULING ON THE LIMITATION OF
TEMPORAL EFFECTS? 136
3. OBLIGATION FOR A PRELIMINARY RULING ON THE LIMITATION OF
TEMPORAL EFFECTS? 138
4. RELEVANT CRITERIA FOR A PRELIMINARY RULING ON THE LIMITATION
OF TEMPORAL EFFECTS 143
5. DENIAL OF REQUEST FOR PRELIMINARY RULING 152
6. CONCLUSIONS 155
CONSEQUENCES OF THE ACTE CLAIR DOCTRINE FOR THE NATIONAL COURTS
AND TEMPORAL EFFECTS OF AN ECJ DECISION 157
FRANS VANISTENDAEL
1. INTRODUCTION: WHY IS THERE A RELATIONSHIP BETWEEN ACTE CLAIR
AND THE TEMPORAL EFFECT OF ECJ DECISIONS? 157
2. THE ACTE CLAIR DOCTRINE 157
3. THE ACTE ECLAIRE DOCTRINE 159
4. LEGAL CERTAINTY AND TEMPORAL EFFECT 160
VIII
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5. SOME NEW DEVELOPMENTS ON LEGAL CERTAINTY AND THE TEMPORAL
EFFECT OF TAX DECISIONS 162
6. QUESTIONS ON ACTE CLAIR AND TEMPORAL EFFECT 165
7. THE IMPACT OF ACTE CLAIR AND TEMPORAL EFFECT 166
8. THE IMPACT OF ACTE ECLAIRE AND TEMPORAL EFFECT 168
9. THE RELATIONSHIP OF THE RETROACTIVE INTERPRETATION OF EC LAW
AND THE NATIONAL RULES ON THE RETROACTIVE EFFECT OF NATIONAL
JUDICIAL DECISIONS 169
PART B
REPORTS WITH COUNTRY INSIGHTS
ACTE CLAIR, COMMUNITY PRECEDENT AND DIRECT TAXATION IN THE
AUSTRIAN JUDICIAL SYSTEM
GEORG W. KOFLER
1. INTRODUCTION
2. ACTE ECLAIRE AND ACTE CLAIR IN THE COMMUNITY LEGAL FRAMEWORK
2.1. DA COSTA: COMMUNITY PRECEDENT AND ACTE ECLAIRE
2.2. IN CLARIS NONFIT INTERPRETATIO AND CILFIT: PAST, PRESENT,
AND FUTURE OF COMMUNITY ACTE CLAIR
2.3. ART. 104(3) OF THE RULES OF PROCEDURE
3. ACTE CLAIR AND DIRECT TAXATION: THE APPROACH OF AUSTRIAN COURTS
3.1. THE CURRENT STATE OF AFFAIRS
3.2. THE APPLICATION OF ACTE ECLAIRE AND ACTE CLAIR IN THE
DIRECT TAX AREA
3.2.1. CROSS-BORDER INCOME FROM CAPITAL
3.2.2. PREFERENCES FOR DOMESTIC INCOME AND EXPENSES
3.2.3. CROSS-BORDER LOSS UTILIZATION
3.2.4. TAXATION OF NON-RESIDENTS
3.2.5. DOUBLE TAXATION CONVENTIONS
3.3. CONCLUSIONS
4. THE FAILURE TO REFER: THE RIGHT TO THE LAWFUL JUDGE AND STATE
LIABILITY
173
173
177
177
179
188
189
189
192
192
197
199
201
204
206
207
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4.1. THE CONSTITUTIONAL RIGHT TO THE LAWFUL JUDGE 207
4.2. STATE LIABILITY AND ACTE CLAIR 209
4.3. EXCURSUS: ACTE CLAIR AND CONSTITUTIONAL REVIEW IN AUSTRIA 213
APPENDIX I: SUPREME ADMINISTRATIVE COURT (VERWALTUNGS-
GERICHTSHOF) 217
APPENDIX II: REGIONAL TAX COURT (UNABHDNGIGER FINANZSENAT) 219
THE SEARCH FOR OBJECTIVE STANDARDS IN THE APPLICATION OF THE
ACTE CLAIR DOCTRINE TO DIRECT TAXATION: SOME REMARKS FROM
AN ITALIAN PERSPECTIVE 223
PASQUALE PISTONE
1. INTRODUCTION 223
2. SOURCE AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW 227
2.1. THE CILFIT DOCTRINE 227
2.2. THE APPLICATION OF THE CILFIT DOCTRINE TO THE FIELD OF
DIRECT TAXATION 233
2.3. THE CONDITIONS OF THE ACTE CLAIR DOCTRINE AND THE FIELD OF
DIRECT TAXATION 236
2.3.1. THE FIRST CONDITION -CILFIT 14 237
2.3.2. THE SECOND CONDITION -CILFIT 16 248
2.4. THE ACTE CLAIR DOCTRINE IN ITALIAN TAX COURTS 252
3. WHAT IS THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES?
254
3.1. THE TAX ACTE CLAIR AND ITALIAN CONSTITUTIONAL PRINCIPLES 255
3.2. THE TAX ACTE CLAIR AND THE (ITALIAN) TAX RULES 260
3.2.1. THE DEFINITIONS AND THE RULES CONCERNING THE
TAXPAYER 261
3.2.2. THE TAX OBJECT AND THE TAX BASE 267
3.2.3. THE RELIEF METHODS 271
THE PRACTICAL APPLICATION OF THE ACTE ECLAIRE AND THE ACTE CLAIR
DOCTRINE (WITH REFERENCES TO NETHERLANDS DIRECT TAX LAW) 275
DENNIS WEBER AND FRAUKE DAVITS
1. INTRODUCTION 275
2. THE PRELIMINARY REFERENCE 275
TABLE OF CONTENTS
2.1. ART. 234 EC 275
2.2. ACTE ECLAIRE AND ACTE CLAIR DOCTRINE 277
2.2.1. INTRODUCTORY REMARKS; THE COMMUNITY ACTE CLAIR
DOCTRINE 277
2.2.2. CRITERIA FOR ACTE ECLAIRE 279
2.2.3. CRITERIA FOR ACTE CLAIR 279
2.2.4. THE RATIONALE BEHIND THE ACTE ECLAIRE AND ACTE
CLAIR CASE LAW 281
2.2.5. REFERENCE FOR A PRELIMINARY RULING VERSUS
DECISION BY REASONED ORDER 282
3. CRITIQUE OF THE CILFIT CASE LAW 283
3.1. SHOULD THE CILFIT TEST BE MADE MORE FLEXIBLE OR
SHOULD IT BE GOT RID OF ALTOGETHER? 283
3.2. OUR VIEW: CILFIT SHOULD NOT BE MADE MORE FLEXIBLE 285
4. APPLICABILITY OF THE ACTE ECLAIRE AND ACTE CLAIR CASE LAW IN
PRACTICE 287
4.1. BASIC ASSUMPTIONS 287
4.2. PROPOSAL: OBLIGATION FOR THE NATIONAL COURT TO PROVIDE
GROUNDS THAT THERE IS ACTE SCLAIRE OR ACTE CLAIR 288
4.3. APPLICABILITY IN PRACTICE 288
4.3.1. THE ACTE ECLAIRE TEST 289
4.3.2. THE CILFIT TEST 289
4.3.2.1. CASE LAW FROM OTHER COUNTRIES 289
4.3.2.2. COMPARISON OF THE VERSIONS IN VARIOUS
LANGUAGES 291
4.3.2.3. COMMUNITY LAW TERMINOLOGY 291
4.3.3.4. CONTEXTUAL, TELEOLOGICAL AND DYNAMIC
INTERPRETATION 291
4.3.3.5. IS THE CILFIT TEST FEASIBLE IN PRACTICE? 292
5. WHEN DOES THE ECJ ITSELF CONSIDER THERE TO BE ACTE ECLAIRE AND
ACTE CLAIRL 293
5.1. DECISION BY REASONED ORDER 293
5.2. DECISIONS IN WHICH THE ADVOCATE GENERAL DID NOT GIVE AN
OPINION 295
5.3. SUFFICIENTLY SERIOUS BREACH 296
6. NETHERLANDS JURISPRUDENCE ON DIRECT TAX CASES 297
6.1. INTRODUCTION 297
6.2. SEVEN DECISIONS OF THE SUPREME COURT IN WHICH (SOME-
TIMES WRONGLY) NO PRELIMINARY REFERENCE WAS MADE 298
6.2.1. SUPREME COURT, 27 AUGUST 1997 (NO. 31 652),
BNB 1998/2 (FOREIGN WITHHOLDING TAX) 298
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6.2.1.1. FACTS 298
6.2.1.2. COMMENTS 299
6.2.2. SUPREME COURT, 27 AUGUST 1997 (NO. 32 333),
BNB 1998/50 (EXIT TAX) 300
6.2.2.1. FACTS 300
6.2.2.2. COMMENTS 301
6.2.3. SUPREME COURT, 20 DECEMBER 2000 (NO. 35 576),
BNB 2001/192 (DEDUCTION OF MORTGAGE INTEREST) 303
6.2.3.1. FACTS 303
6.2.3.2. COMMENTS 304
6.2.4. SUPREME COURT, 14 NOVEMBER 2003 (NO. 37 503);
BNB 2004/161 (FMUS LEGIS AND CAPITAL DUTY) 305
6.2.4.1. FACTS 305
6.2.4.2. COMMENTS 306
6.2.5. SUPREME COURT, 23 JANUARY 2004 (NO. 38 258),
BNB 2004/142 (FRAUS LEGIS) 307
6.2.5.1. FACTS 307
6.2.5.2. COMMENTS 309
6.2.6. SUPREME COURT, 17 DECEMBER 2004
(NO. C03/114HR), BNB 2005/259
(COMPENSATION OF LEGAL COSTS) 310
6.2.6.1. FACTS 310
6.2.6.2. COMMENTS 311
6.2.7. SUPREME COURT, 14 APRIL 2006 (NO. 41 815); BNB
2006/254 (BOSAL HOLDING FOR THIRD COUNTRIES) 313
6.2.7.1. FACTS 313
6.2.7.2. COMMENTS 315
6.3. TWO DECISIONS OF THE SUPREME COURT IN WHICH THERE WAS
ACTE ECLAIRE OR ACTE CLAIR
6.3.1. SUPREME COURT, 21 NOVEMBER 2003 (NO. 36 934);
BNB 2004/114 (SENIOR ENGINEERING) 315
6.3.1.1. FACTS 315
6.3.1.2. COMMENTS 316
6.3.2. SUPREME COURT, 22 DECEMBER 2006 (NO. 39 261);
BNB 2007/113 (VAN HILTEN LOOK-A-LIKE) 317
6.3.2.1. FACTS 317
6.3.2.2. COMMENTS 318
6.4. CONCLUSION 318
7. SUMMARY 319
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ACTE CLAIR, ACTE ECLAIRE AND EC JUDICIAL PROTECTION IN THE IELD OF
DIRECT TAXATION (WITH REFERENCES TO THE POLISH JUDICIAL SYSTEM) 321
ADAM ZALASINSKI
1. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW
321
1.1. THE ORIGINS OF ACTE CLAIR DOCTRINE IN THE COMMUNITY
LEGAL SYSTEM 321
1.2. FURTHER DEVELOPMENTS ON THE ACTE CLAIR DOCTRINE -
PROPOSALS PUT FORWARD BY ADVOCATE GENERAL JACOBS
AND THE VIEWS OF OTHER MEMBERS OF THE COURT 327
1.3. THE STANDARDS AND THE ROLE OF ACTE CLAIR DOCTRINE IN EC
DIRECT TAX LAW
2. WHAT IS THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAXES?
2.1. THE SCOPE OF THE INTERPRETATIVE JURISDICTION OF THE ECJ
UNDER ART. 234 EC TREATY
2.2. THE SCOPE OF ACTE CLAIR IN DIRECT TAX CASES AS REGARDS
THE EC TREATY
2.3. THE SCOPE OF ACTE CLAIR IN RELATION TO THE EC DIRECT TAX
DIRECTIVES
2.4. ACTE CLAIR AND PRELIMINARY RULINGS IN PURELY INTERNAL
SITUATIONS
2.5. ACTE CLAIR AND THE INTERPRETATION OF OTHER ACTS THAN THE
EC TREATY AND SECONDARY LEGISLATION
332
335
335
336
339
340
342
3. WHEN IS THERE ACTE CLAIR IN DIRECT TAXES? WHAT IS CLEAR IN THE
ECJ S DIRECT TAX CASE LAW? 343
3.1. THE ECJ S DIRECT TAX CASE LAW AND THE CLARITY OF EC LAW 343
3.2. CLARITY OF THE EC TREATY INTERPRETATION IN THE EARLIER DIRECT
TAX CASE LAW 345
3.3. CLARITY OF THE EC TREATY INTERPRETATION IN THE RECENT DIRECT
TAX CASE LAW 347
4. WHAT ROLE DO THE RELEVANT OBJECTIVE ELEMENTS APT TO JUSTIFY A
RESTRICTION TO A FUNDAMENTAL FREEDOM OR A DISCRIMINATORY
TREATMENT , RESULTING FROM A DIRECT TAX REGIME, PLAY? 348
4.1. TYPES OF JUSTIFICATIONS AND THEIR CONTRIBUTION TO ACTE
ECLAIRE 348
4.2. TYPES OF REASONS INVOKED AS JUSTIFICATIONS IN DIRECT TAX
CASES 350
4.3. SUCCESSFUL JUSTIFICATIONS AND ACTE ECLAIRE 352
5. CONSEQUENCES OF THE ACTE CLAIR DOCTRINE FOR THE NATIONAL COURTS
AND TEMPORAL EFFECTS OF AN ECJ DECISION 357
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6. DAMAGES AND LIABILITIES 359
6.1. THE PRINCIPLE OF STATE LIABILITY FOR BREACHES OF COMMUNITY
LAW 359
6.2. THE PRINCIPLE OF STATE LIABILITY SET UP IN KOBLER AND ACTE
CLAIRLACTE ECLAIRS 363
7. THE INTERPRETATION OF THE ACTE CLAIR DOCTRINE BY THE TAX
ADMINISTRATIONS AND COURTS IN THE EC MEMBER STATES 366
7.1. JUDICIAL REVIEW OF TAX AUTHORITIES DECISIONS IN POLAND 366
7.2. POLISH ADMINISTRATIVE COURTS AND ART. 234 EC 367
7.3. POSSIBLE APPLICATION OF ACTE CLAIR AND ACTE ECLAIRE 368
THE MEANING AND SCOPE OF THE ACTE CLAIR DOCTRINE CONCERNING DIRECT
TAXATION: THE PORTUGUESE EXPERIENCE AND THE ESTABLISHMENT OF
BOUNDARIES 371
FRANCISCO DE SOUSA DA CDMARA
1. INTRODUCTION 371
2. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW
371
2.1. COOPERATION AND DIVISION OF POWERS BETWEEN COURTS
AND THE ACTE CLAIR DOCTRINE 371
2.2. PRELIMINARY OVERVIEW OF THE APPLICATION OF THE ACTE CLAIR
DOCTRINE IN DIRECT TAX LAW 373
2.3. PORTUGUESE APPROACH 375
2.4. ABSENCE OF REFERRALS WHERE PREVIOUS DECISIONS HAVE
ALREADY DEALT WITH THE POINT OF LAW IN QUESTION 380
2.5. THE ROLE PLAYED BY NATIONAL COURTS IN THE INTERPRETATION
OF THE CILFIT DOCTRINE: ARE THE C1LFIT GUIDELINES ALIVE? 382
3. WHAT IS THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES?
384
3.1. PORTUGUESE EXPERIENCE: THE STATUS QUO 384
3.2. DOMESTIC TAX LAW PRINCIPLES AND EC LAW: THEIR INTERACTION 387
3.2.1. GENERAL OVERVIEW 387
3.2.2. SPECIFIC PORTUGUESE LAW PRINCIPLES AND THEIR
COMPATIBILITY WITH COMMUNITY LAW 389
3.3. TAX RULES THAT MIGHT BE THE OBJECT OF ART. 234 EC TREATY
AND THE OBJECT OF ACTE CLAIR 393
3.3.1. RULES DEFINING AND CONCERNING THE SCOPE OF
THE TAXABLE ITEM AND TAXPAYER 393
3.3.2. RULES CONCERNING THE METHODS TO ELIMINATE OR
REDUCE DOUBLE TAXATION 397
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3.3.3. MAY EC DIRECT TAX LAW PRINCIPLES, SIMPLE LEGAL
ARGUMENTS OR FACTS BE THE OBJECT OF ACTE CLAIRL 397
4. WHEN DOES ACTE CLAIR IN DIRECT TAX ISSUES OCCUR? 399
4.1. FROM THE ACTE ECLAIRE FORWARD 399
4.2. PARTICULAR DIFFICULTIES IN APPLYING THE ACTE CLAIR DOCTRINE
IN DIRECT TAX ISSUES 402
5. WHAT ROLE DO THE RELEVANT OBJECTIVE ELEMENTS APT TO JUSTIFY A
RESTRICTION TO A FUNDAMENTAL FREEDOM OR A DISCRIMINATORY
TREATMENT , RESULTING FROM A DIRECT TAX REGIME, PLAY? 406
5.1. JUSTIFICATIONS: THE LAST SHIELD OF THE STATE? 406
5.2. THE SCRUTINY OF THE RELEVANT OBJECTIVE ELEMENTS: TENSION
BETWEEN COMMUNITY AND NATIONAL INTERESTS 407
5.3. SHOULD THE ACTE CLAIR DOCTRINE BE UPHELD BY COURTS OF LAST
INSTANCE WHEN JUSTIFICATIONS ARE INVOKED? 410
6. FINAL CONSIDERATIONS 415
THE ACTE CLAIR DOCTRINE AND THE EFFECTIVE JUDICIAL PROTECTION OF EC
LAW RIGHTS IN DIRECT TAX MATTERS: THE SPANISH CASE AS AN EXAMPLE 417
FRANCISCO ALFREDO GARCIA PRATS
1. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW
417
1.1. THE LEGAL BASIS FOR COOPERATION BETWEEN NATIONAL COURTS
AND THE ECJ: ART. 234 EC TREATY 417
1.2. OBJECTIVES OF ART. 234(3) EC TREATY 418
1.3. THE ROLE OF THE ACTE CLAIR DOCTRINE 418
1.4. FORMULATION AND EFFECTS OF THE ACTE CLAIR DOCTRINE 419
1.4.1. MATERIAL IDENTITY 420
1.4.2. EVIDENCE OF THE CASE: THE ACTE CLAIR 421
1.4.3 EVOLUTION OF THE ACTE CLAIR DOCTRINE 422
1.5. VERIFICATION OF ACTE CLAIR AND ACTE ECLAIRE BY THE ECJ:
ART. 104(3) OF THE RULES OF PROCEDURE 426
2. THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW 427
2.1. EC LAW POINT OF VIEW 428
2.2. DOMESTIC POINT OF VIEW: IMPLEMENTATION MECHANISMS 430
2.2.1. DOMESTIC CONCERNS: THE ROLE OF THE RULE OF LAW IN
THE IMPLEMENTATION PROCESS 432
2.3. THE POSSIBLE - OR IMPOSSIBLE - APPLICATION OF THE ACTE CLAIR
DOCTRINE TO DIRECT TAX MATTERS 433
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2.4. DOING THE ACTE CLAIR DOCTRINE EXERCISE: SOME EXAMPLES OF
POSSIBLE APPLICATIONS IN THE DIRECT TAX ARENA 436
3. THE CONSIDERATION OF ACTE CLAIR AND THE TEMPORAL EFFECTS OF
ECJ DECISIONS 438
3.1. THE CORRELATION BETWEEN THE MEILICKE AND VERKOOIJETT
CASES 440
3.2. OTHER REASONS TO RECONSIDER THE DOCTRINE ON TEMPORAL
EFFECTS OF THE ECJ DECISIONS AND THE RELATIONSHIP WITH
ACTE CLAIR 442
4. THE APPLICATION OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX CASES BY
SPANISH COURTS 443
5. BLOCKING THE EFFECTIVENESS OF EC LAW IN TAX MATTERS; SPANISH
CASE LAW AS AN EXAMPLE 446
5.1. THE POSITION OF THE CONSTITUTIONAL COURT. 446
5.2. THE APPROACH OF TAX ADMINISTRATION TO THE DECLARATION OF
A BREACH OF EC LAW 447
5.3. DAMAGES FOR BREACH OF EC LAW BY NATIONAL COURTS:
THE POSITION OF THE SUPREME COURT AS REGARDS THE STATE
LIABILITY DOCTRINE 448
5.4. RESPONSES A MISUSE OF THE ACTE CLAIR DOCTRINE BY NATIONAL
COURTS 449
6. CONCLUSION: AN ALTERNATIVE PROPOSAL 450
THE ACTE CLAIR DOCTRINE ARISING FROM THE ECJ S DIRECT TAX CASE LAW
FROM A SWEDISH PERSPECTIVE: USE OR MISUSE? 453
CECILE BROKELIND
1. ABOUT THE ACTE CLAIR DOCTRINE AND DIRECT TAXATION 453
1.1. BACKGROUND AND PURPOSE 453
1.2. STRUCTURE 456
1.3. DELIMITATIONS 456
2. SOURCES FOR AND STANDARDS OF THE ACTE CLAIR DOCTRINE 457
2.1. THE ACTE CLAIR DOCTRINE IN THE ECJ S PERSPECTIVE 457
2.2. THE ACTE CLAIR DOCTRINE APPLIED TO DIRECT TAXATION 459
2.2.1. THE EXISTENCE OF A PREVIOUS DECISION 459
2.2.2. THE MATTER IS EQUALLY OBVIOUS TO THE COURTS OF
OTHER MEMBER STATES 460
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2.3. THE ACTE CLAIR DOCTRINE IN ADVOCATES GENERAL JACOBS
AND RUIZ-JARABO COLOMER S OPINIONS 463
3. THE SCOPE OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES 464
3.1. FRAMEWORK OF THE SUBSTANTIVE ISSUES 465
3.1.1. INBOUND SITUATIONS (SOURCE-STATE PERSPECTIVE) 465
3.1.1.1, INDIVIDUAL TAXATION 466
3.1.1.2. PERMANENT ESTABLISHMENTS 467
3.1.2. OUTBOUND SITUATIONS (THE HOME STATE S PERSPECTIVE
ON FOREIGN INVESTMENTS) 468
3.2. DISCUSSION OF THE CLARITY OF SELECTED ISSUES 468
3.2.1. DEFINITIONS OF TAXPAYERS AND TAX SCOPE 469
3.2.2. PORTFOLIO INVESTORS TAXATION AND METHODS FOR
ELIMINATION OF DOUBLE TAXATION. 471
3.2.3. DOUBLE DIPS, ABUS DE DROIT, JUSTIFICATION GROUNDS
AND GROUP TAXATION 474
4. THE IMPLEMENTATION OF ECJ S CLEAR DECISIONS: CONSEQUENCES
FOR MEMBER STATES AND PROCEDURAL ISSUES 476
4. ]. SUBSTANTIVE DIFFICULTIES 477
4.2. CONSTITUTIONAL DIFFICULTIES 478
4.3. STATE LIABILITY 479
5. THE SWEDISH UNDERSTANDING OF THE ACTE CLAIR DOCTRINE IN DIRECT
TAXATION SINCE 2006 481
5.1. FOREIGN INSURANCE POLICY AND THE FREEDOM TO PROVIDE
SERVICES 482
5.2. GROUP TAXATION AND PROTECTION AGAINST TAX EROSION IN
THE LIGHT OF THE FREE MOVEMENT OF CAPITAL 483
5.3. EXIT TAX AND TAX ALLOCATION RESERVES IN CONNECTION WITH THE
MOVING OF A COMPANY FROM SWEDEN TO MALTA: FREEDOM OF
ESTABLISHMENT 484
5.4. STOCK OPTIONS, EXIT TAX AND THE FREE MOVEMENT OF WORKERS 484
5.5. GROUP CONTRIBUTIONS AND THE FREEDOM OF ESTABLISHMENT -
THE MARKS & SPENCER DECISION 485
6. CONCLUSION 486
APPENDIXES
APPENDIX I - GUIDELINES FOR RESEARCH
489
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APPENDIX II - OVERVIEW OF (AGGREGATED) DECIDED AND PENDING
DIRECT TAX CASES REFERRED TO THE ECJ BY THE EUROPEAN COMMISSION
(ART. 226 EC TREATY) AND BY NATIONAL COURTS (ART. 234 EC
TREATY) (14 MARCH 2008) 507
APPENDIX III - OVERVIEW OF (SEGREGATED) DECIDED AND PENDING
DIRECT TAX CASES REFERRED TO THE ECJ BY NATIONAL COURTS
(ART. 234 EC TREATY) (31 OCTOBER 2006) 509
LIST OF AUTHORS AND EDITORS 511
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TABLE OF CONTENTS
PREFACE
MIGUEL POIARES MADURA
NOTE FROM THE EDITORS
ANA PAULA DOURADO. RICARDO DA PALMA BORGES
LIST OF ABBREVIATIONS
PART A
GENERAL ISSUES
IS IF ACTE CLAIRL GENERAL REPORT ON THE ROLE PLAYED BY CILFIT
IN DIRECT TAXATION
13
ANA PAULA DOURADO
1. INTRODUCTORY REMARKS
2. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE
2.1. PARAS. 14 AND 16 OF THE CILFIT CASE AND ART. 104 (3) OF
THE RULES OF PROCEDURE OF THE COURT OF JUSTICE
WHO IS AFRAID OF THE ACTE CLAIR DOCTRINE?
CILFIT VS. DA COSTA: THE ADVANTAGES OF THE SYSTEM OF
PRECEDENT
2.2.
2.3.
THE OBJECT AND THE DEVELOPMENT OF THE ACTE CLAIR IN DIRECT TAX
ISSUES
3.1. RULES ON THE TAX INCIDENCE, TAX BASE, TAX RATES, ANTI-ABUSE
AND PROCEDURAL RULES
DEFINITIONS OF TAXPAYER AND TAX OBJECT
TAX TREATY RULES
UNCLEARNESS AROUND DOUBLE TAXATION RELIEF RULES
3.5. THE COMPARISON TESTS
3.5.1. THE COMPARISON BETWEEN RESIDENTS AND
NON-RESIDENTS
3.5.2. RECENT COMPARISON TESTS
3.6. NEGATIVE LIMITS: THE BORDERLINE OF THE TAX ACTE CLAIR
3.7. PRINCIPLES
3.2.
3.3.
3.4.
13
17
17
21
25
28
28
30
31
33
34
34
36
37
38
TABLE OF CONTENTS
3.7.1. THE ABILITY-TO-PAY PRINCIPLE 39
3.7.2. THE NET INCOME TAXATION PRINCIPLE 40
3.7.3. THE PROHIBITION OF ABUSE OF LAW 42
3.7.4. THE PRINCIPLE OF TERRITORIALITY 42
3.8. THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES
INVOLVING MEMBER STATES AND THIRD STATES 43
3.9. THE ADEQUATE LEVEL OF ABSTRACTION: THE EXAMPLE OF THE
TAX BASE 45
4. RELEVANT OBJECTIVE ELEMENTS APT TO JUSTIFY A RESTRICTION TO A
FUNDAMENTAL FREEDOM OR A DISCRIMINATORY TREATMENT, RESULTING
FROM A DIRECT TAX REGIME 47
4.1. DISPARITIES VERSUS JUSTIFICATIONS FOR DISCRIMINATION/
RESTRICTIONS 48
4.1.1. ART. 58 (L)(A) EC TREATY 49
4.1.2. JUSTIFICATIONS FOR DISCRIMINATION/RESTRICTIONS 50
4.1.2.1. JUSTIFICATIONS THAT ARE EITHER PROVIDED BY J
THE TREATY BUT INAPPLICABLE TO DIRECT TAX I
ISSUES OR INVOKED BY THE MEMBER STATES ;
AND SYSTEMATICALLY REJECTED BY THE COURT 50 \
4.1.2.2. JUSTIFICATIONS THAT HAVE BEEN ACCEPTED }
ONLY ONCE BY THE COURT AND SUBSEQUENTLY [
REJECTED OR DEVELOPED IN A DIFFERENT J
DIRECTION 51 J
4.1.2.3. JUSTIFICATIONS ONCE REJECTED BY THE COURT J
AND SUBSEQUENTLY ACCEPTED OR ACCEPTED \
IN A DIFFERENT CONTEXT AND JUSTIFICATIONS
ACCEPTED BY THE COURT 52
5. TEMPORAL EFFECTS OF AN ECJ DECISION 53
6. DAMAGES AND LIABILITIES 57 \
I
7. THE INTERPRETATION OF THE ACTE CTAIR DOCTRINE BY THE COURTS IN THE
EC MEMBER STATES 60
8. CONCLUSIONS 64
ANNEX I: ABOVE MENTIONED DIRECT TAX DECISIONS OF THE EUROPEAN \
COURT OF JUSTICE (CHRONOLOGICAL ORDER) 68 J,
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TABLE OF CONTENTS
WHO'S AFRAID OF THE ACTE CLAIR DOCTRINE?
DANIEL SARMIENTO
1. THE ACTE CLAIR DOCTRINE AND THE CILFIT DECISION
2. JUSTIFYING CILFIT
3. THE DEVELOPMENT OF CILFIT IN THE COURT'S CASE LAW
4. THE CHALLENGES AHEAD (I): EC REMEDIES
5. THE CHALLENGES AHEAD (II): NATIONAL REMEDIES
6. DE LEGE FERENDA: A EUROPEAN APPEAL AND THE TERRITORIAL
DECENTRALIZATION OF EU COURTS
7. WHO'S AFRAID OF THE ACTE CLAIR DOCTRINE?
71
71
72
74
77
79
80
82
JUSTIFICATIONS IN COMMUNITY LAW FOR INCOME TAX RESTRICTIONS ON
FREE MOVEMENT: ACTE CLAIR RULES THAT CAN BE READILY APPLIED BY
NATIONAL COURTS 85
SERVAAS VAN THIEL
1. INTRODUCTION 85
2. PUBLIC INTEREST JUSTIFICATIONS THAT ARE OF NO USE IN THE INCOME
TAX AREA: REVENUE LOSS, ADMINISTRATIVE DIFFICULTIES AND COHERENCE
OF THE TAX SYSTEM 87
3. NATIONAL ANTI-AVOIDANCE AND EVASION MEASURES MAY BE JUSTIFIED
IF THEY SPECIFICALLY TARGET WHOLLY ARTIFICIAL CONSTRUCTIONS
WITHOUT ECONOMIC SUBSTANCE 93
3.1. GENERAL 93
3.2. NATIONAL ANTI-ABUSE MEASURES ARE NOT BEYOND THE SCOPE
OF COMMUNITY LAW 94
3.3. NATIONAL ANTI-ABUSE PROVISIONS THAT RESTRICT FREE MOVEMENT
CAN EXCEPTIONALLY BE JUSTIFIED 98
3.4. CONCLUSIONS 104
4. INCOME TAX DISCRIMINATION MAY BE JUSTIFIED BY THE NEED TO
ENSURE A BALANCED ALLOCATION OF TAX JURISDICTION
106
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4.1. INTER-JURISDICTIONAL EQUITY AS REFLECTED BY TAX TREATIES IS
FINE AS LONG AS IT DOES NOT DISTORT TAXPAYER EQUITY 106
4.2. THE NEED TO PRESERVE TAX JURISDICTION AND TO PREVENT TAX
AVOIDANCE AND A DOUBLE DIP 120
5. CONCLUSIONS 122
ANNEX I: INCOME TAX DECISIONS OF THE EUROPEAN COURT OF JUSTICE
(REVERSE CHRONOLOGICAL ORDER) 129
ACTE CLAIR AND LIMITATIONS OF THE TEMPORAL EFFECTS OF EC J
JUDGMENTS 133
MICHAEL LANG
1. ECJ CASE LAW 133
2. LEGAL BASIS FOR A PRELIMINARY RULING ON THE LIMITATION OF
TEMPORAL EFFECTS? 136
3. OBLIGATION FOR A PRELIMINARY RULING ON THE LIMITATION OF
TEMPORAL EFFECTS? 138
4. RELEVANT CRITERIA FOR A PRELIMINARY RULING ON THE LIMITATION
OF TEMPORAL EFFECTS 143
5. DENIAL OF REQUEST FOR PRELIMINARY RULING 152
6. CONCLUSIONS 155
CONSEQUENCES OF THE ACTE CLAIR DOCTRINE FOR THE NATIONAL COURTS
AND TEMPORAL EFFECTS OF AN ECJ DECISION 157
FRANS VANISTENDAEL
1. INTRODUCTION: WHY IS THERE A RELATIONSHIP BETWEEN ACTE CLAIR
AND THE TEMPORAL EFFECT OF ECJ DECISIONS? 157
2. THE ACTE CLAIR DOCTRINE 157
3. THE ACTE ECLAIRE DOCTRINE 159
4. LEGAL CERTAINTY AND TEMPORAL EFFECT 160
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5. SOME NEW DEVELOPMENTS ON LEGAL CERTAINTY AND THE TEMPORAL
EFFECT OF TAX DECISIONS 162
6. QUESTIONS ON ACTE CLAIR AND TEMPORAL EFFECT 165
7. THE IMPACT OF ACTE CLAIR AND TEMPORAL EFFECT 166
8. THE IMPACT OF ACTE ECLAIRE AND TEMPORAL EFFECT 168
9. THE RELATIONSHIP OF THE RETROACTIVE INTERPRETATION OF EC LAW
AND THE NATIONAL RULES ON THE RETROACTIVE EFFECT OF NATIONAL
JUDICIAL DECISIONS 169
PART B
REPORTS WITH COUNTRY INSIGHTS
ACTE CLAIR, COMMUNITY PRECEDENT AND DIRECT TAXATION IN THE
AUSTRIAN JUDICIAL SYSTEM
GEORG W. KOFLER
1. INTRODUCTION
2. ACTE ECLAIRE AND ACTE CLAIR IN THE COMMUNITY LEGAL FRAMEWORK
2.1. DA COSTA: COMMUNITY PRECEDENT AND ACTE ECLAIRE
2.2. IN CLARIS NONFIT INTERPRETATIO AND CILFIT: PAST, PRESENT,
AND FUTURE OF COMMUNITY ACTE CLAIR
2.3. ART. 104(3) OF THE RULES OF PROCEDURE
3. ACTE CLAIR AND DIRECT TAXATION: THE APPROACH OF AUSTRIAN COURTS
3.1. THE CURRENT STATE OF AFFAIRS
3.2. THE APPLICATION OF ACTE ECLAIRE AND ACTE CLAIR IN THE
DIRECT TAX AREA
3.2.1. CROSS-BORDER INCOME FROM CAPITAL
3.2.2. PREFERENCES FOR DOMESTIC INCOME AND EXPENSES
3.2.3. CROSS-BORDER LOSS UTILIZATION
3.2.4. TAXATION OF NON-RESIDENTS
3.2.5. DOUBLE TAXATION CONVENTIONS
3.3. CONCLUSIONS
4. THE FAILURE TO REFER: THE RIGHT TO THE LAWFUL JUDGE AND STATE
LIABILITY
173
173
177
177
179
188
189
189
192
192
197
199
201
204
206
207
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TABLE OF CONTENTS
4.1. THE CONSTITUTIONAL RIGHT TO THE LAWFUL JUDGE 207
4.2. STATE LIABILITY AND ACTE CLAIR 209
4.3. EXCURSUS: ACTE CLAIR AND CONSTITUTIONAL REVIEW IN AUSTRIA 213
APPENDIX I: SUPREME ADMINISTRATIVE COURT (VERWALTUNGS-
GERICHTSHOF) 217
APPENDIX II: REGIONAL TAX COURT (UNABHDNGIGER FINANZSENAT) 219
THE SEARCH FOR OBJECTIVE STANDARDS IN THE APPLICATION OF THE
ACTE CLAIR DOCTRINE TO DIRECT TAXATION: SOME REMARKS FROM
AN ITALIAN PERSPECTIVE 223
PASQUALE PISTONE
1. INTRODUCTION 223
2. SOURCE AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW 227
2.1. THE CILFIT DOCTRINE 227
2.2. THE APPLICATION OF THE CILFIT DOCTRINE TO THE FIELD OF
DIRECT TAXATION 233
2.3. THE CONDITIONS OF THE ACTE CLAIR DOCTRINE AND THE FIELD OF
DIRECT TAXATION 236
2.3.1. THE FIRST CONDITION -CILFIT 14 237
2.3.2. THE SECOND CONDITION -CILFIT 16 248
2.4. THE ACTE CLAIR DOCTRINE IN ITALIAN TAX COURTS 252
3. WHAT IS THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES?
254
3.1. THE TAX ACTE CLAIR AND ITALIAN CONSTITUTIONAL PRINCIPLES 255
3.2. THE TAX ACTE CLAIR AND THE (ITALIAN) TAX RULES 260
3.2.1. THE DEFINITIONS AND THE RULES CONCERNING THE
TAXPAYER 261
3.2.2. THE TAX OBJECT AND THE TAX BASE 267
3.2.3. THE RELIEF METHODS 271
THE PRACTICAL APPLICATION OF THE ACTE ECLAIRE AND THE ACTE CLAIR
DOCTRINE (WITH REFERENCES TO NETHERLANDS DIRECT TAX LAW) 275
DENNIS WEBER AND FRAUKE DAVITS
1. INTRODUCTION 275
2. THE PRELIMINARY REFERENCE 275
TABLE OF CONTENTS
2.1. ART. 234 EC 275
2.2. ACTE ECLAIRE AND ACTE CLAIR DOCTRINE 277
2.2.1. INTRODUCTORY REMARKS; THE COMMUNITY ACTE CLAIR
DOCTRINE 277
2.2.2. CRITERIA FOR ACTE ECLAIRE 279
2.2.3. CRITERIA FOR ACTE CLAIR 279
2.2.4. THE RATIONALE BEHIND THE ACTE ECLAIRE AND ACTE
CLAIR CASE LAW 281
2.2.5. REFERENCE FOR A PRELIMINARY RULING VERSUS
DECISION BY REASONED ORDER 282
3. CRITIQUE OF THE CILFIT CASE LAW 283
3.1. SHOULD THE CILFIT TEST BE MADE MORE FLEXIBLE OR
SHOULD IT BE GOT RID OF ALTOGETHER? 283
3.2. OUR VIEW: CILFIT SHOULD NOT BE MADE MORE FLEXIBLE 285
4. APPLICABILITY OF THE ACTE ECLAIRE AND ACTE CLAIR CASE LAW IN
PRACTICE 287
4.1. BASIC ASSUMPTIONS 287
4.2. PROPOSAL: OBLIGATION FOR THE NATIONAL COURT TO PROVIDE
GROUNDS THAT THERE IS ACTE SCLAIRE OR ACTE CLAIR 288
4.3. APPLICABILITY IN PRACTICE 288
4.3.1. THE ACTE ECLAIRE TEST 289
4.3.2. THE CILFIT TEST 289
4.3.2.1. CASE LAW FROM OTHER COUNTRIES 289
4.3.2.2. COMPARISON OF THE VERSIONS IN VARIOUS
LANGUAGES 291
4.3.2.3. COMMUNITY LAW TERMINOLOGY 291
4.3.3.4. CONTEXTUAL, TELEOLOGICAL AND DYNAMIC
INTERPRETATION 291
4.3.3.5. IS THE CILFIT'TEST FEASIBLE IN PRACTICE? 292
5. WHEN DOES THE ECJ ITSELF CONSIDER THERE TO BE ACTE ECLAIRE AND
ACTE CLAIRL 293
5.1. DECISION BY REASONED ORDER 293
5.2. DECISIONS IN WHICH THE ADVOCATE GENERAL DID NOT GIVE AN
OPINION 295
5.3. SUFFICIENTLY SERIOUS BREACH 296
6. NETHERLANDS JURISPRUDENCE ON DIRECT TAX CASES 297
6.1. INTRODUCTION 297
6.2. SEVEN DECISIONS OF THE SUPREME COURT IN WHICH (SOME-
TIMES WRONGLY) NO PRELIMINARY REFERENCE WAS MADE 298
6.2.1. SUPREME COURT, 27 AUGUST 1997 (NO. 31 652),
BNB 1998/2 (FOREIGN WITHHOLDING TAX) 298
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TABLE OF CONTENTS
6.2.1.1. FACTS 298
6.2.1.2. COMMENTS 299
6.2.2. SUPREME COURT, 27 AUGUST 1997 (NO. 32 333),
BNB 1998/50 (EXIT TAX) 300
6.2.2.1. FACTS 300
6.2.2.2. COMMENTS 301
6.2.3. SUPREME COURT, 20 DECEMBER 2000 (NO. 35 576),
BNB 2001/192 (DEDUCTION OF MORTGAGE INTEREST) 303
6.2.3.1. FACTS 303
6.2.3.2. COMMENTS 304
6.2.4. SUPREME COURT, 14 NOVEMBER 2003 (NO. 37 503);
BNB 2004/161 (FMUS LEGIS AND CAPITAL DUTY) 305
6.2.4.1. FACTS 305
6.2.4.2. COMMENTS 306
6.2.5. SUPREME COURT, 23 JANUARY 2004 (NO. 38 258),
BNB 2004/142 (FRAUS LEGIS) 307
6.2.5.1. FACTS 307
6.2.5.2. COMMENTS 309
6.2.6. SUPREME COURT, 17 DECEMBER 2004
(NO. C03/114HR), BNB 2005/259
(COMPENSATION OF LEGAL COSTS) 310
6.2.6.1. FACTS 310
6.2.6.2. COMMENTS 311
6.2.7. SUPREME COURT, 14 APRIL 2006 (NO. 41 815); BNB
2006/254 (BOSAL HOLDING FOR THIRD COUNTRIES) 313
6.2.7.1. FACTS 313
6.2.7.2. COMMENTS 315
6.3. TWO DECISIONS OF THE SUPREME COURT IN WHICH THERE WAS
ACTE ECLAIRE OR ACTE CLAIR
6.3.1. SUPREME COURT, 21 NOVEMBER 2003 (NO. 36 934);
BNB 2004/114 (SENIOR ENGINEERING) 315
6.3.1.1. FACTS 315
6.3.1.2. COMMENTS 316
6.3.2. SUPREME COURT, 22 DECEMBER 2006 (NO. 39 261);
BNB 2007/113 (VAN HILTEN LOOK-A-LIKE) 317
6.3.2.1. FACTS 317
6.3.2.2. COMMENTS 318
6.4. CONCLUSION 318
7. SUMMARY 319
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ACTE CLAIR, ACTE ECLAIRE AND EC JUDICIAL PROTECTION IN THE IELD OF
DIRECT TAXATION (WITH REFERENCES TO THE POLISH JUDICIAL SYSTEM) 321
ADAM ZALASINSKI
1. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW
321
1.1. THE ORIGINS OF ACTE CLAIR DOCTRINE IN THE COMMUNITY
LEGAL SYSTEM 321
1.2. FURTHER DEVELOPMENTS ON THE ACTE CLAIR DOCTRINE -
PROPOSALS PUT FORWARD BY ADVOCATE GENERAL JACOBS
AND THE VIEWS OF OTHER MEMBERS OF THE COURT 327
1.3. THE STANDARDS AND THE ROLE OF ACTE CLAIR DOCTRINE IN EC
DIRECT TAX LAW
2. WHAT IS THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAXES?
2.1. THE SCOPE OF THE INTERPRETATIVE JURISDICTION OF THE ECJ
UNDER ART. 234 EC TREATY
2.2. THE SCOPE OF ACTE CLAIR IN DIRECT TAX CASES AS REGARDS
THE EC TREATY
2.3. THE SCOPE OF ACTE CLAIR IN RELATION TO THE EC DIRECT TAX
DIRECTIVES
2.4. ACTE CLAIR AND PRELIMINARY RULINGS IN "PURELY INTERNAL"
SITUATIONS
2.5. ACTE CLAIR AND THE INTERPRETATION OF OTHER ACTS THAN THE
EC TREATY AND SECONDARY LEGISLATION
332
335
335
336
339
340
342
3. WHEN IS THERE ACTE CLAIR IN DIRECT TAXES? WHAT IS CLEAR IN THE
ECJ'S DIRECT TAX CASE LAW? 343
3.1. THE ECJ'S DIRECT TAX CASE LAW AND THE CLARITY OF EC LAW 343
3.2. CLARITY OF THE EC TREATY INTERPRETATION IN THE EARLIER DIRECT
TAX CASE LAW 345
3.3. CLARITY OF THE EC TREATY INTERPRETATION IN THE RECENT DIRECT
TAX CASE LAW 347
4. WHAT ROLE DO THE "RELEVANT OBJECTIVE ELEMENTS APT TO JUSTIFY A
RESTRICTION TO A FUNDAMENTAL FREEDOM OR A DISCRIMINATORY
TREATMENT", RESULTING FROM A DIRECT TAX REGIME, PLAY? 348
4.1. TYPES OF JUSTIFICATIONS AND THEIR CONTRIBUTION TO ACTE
ECLAIRE 348
4.2. TYPES OF REASONS INVOKED AS JUSTIFICATIONS IN DIRECT TAX
CASES 350
4.3. SUCCESSFUL JUSTIFICATIONS AND ACTE ECLAIRE 352
5. CONSEQUENCES OF THE ACTE CLAIR DOCTRINE FOR THE NATIONAL COURTS
AND TEMPORAL EFFECTS OF AN ECJ DECISION 357
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6. DAMAGES AND LIABILITIES 359
6.1. THE PRINCIPLE OF STATE LIABILITY FOR BREACHES OF COMMUNITY
LAW 359
6.2. THE PRINCIPLE OF STATE LIABILITY SET UP IN KOBLER AND ACTE
CLAIRLACTE ECLAIRS 363
7. THE INTERPRETATION OF THE ACTE CLAIR DOCTRINE BY THE TAX
ADMINISTRATIONS AND COURTS IN THE EC MEMBER STATES 366
7.1. JUDICIAL REVIEW OF TAX AUTHORITIES' DECISIONS IN POLAND 366
7.2. POLISH ADMINISTRATIVE COURTS AND ART. 234 EC 367
7.3. POSSIBLE APPLICATION OF ACTE CLAIR AND ACTE ECLAIRE 368
THE MEANING AND SCOPE OF THE ACTE CLAIR DOCTRINE CONCERNING DIRECT
TAXATION: THE PORTUGUESE EXPERIENCE AND THE ESTABLISHMENT OF
BOUNDARIES 371
FRANCISCO DE SOUSA DA CDMARA
1. INTRODUCTION 371
2. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW
371
2.1. COOPERATION AND DIVISION OF POWERS BETWEEN COURTS
AND THE ACTE CLAIR DOCTRINE 371
2.2. PRELIMINARY OVERVIEW OF THE APPLICATION OF THE ACTE CLAIR
DOCTRINE IN DIRECT TAX LAW ' 373
2.3. PORTUGUESE APPROACH 375
2.4. ABSENCE OF REFERRALS WHERE PREVIOUS DECISIONS HAVE
ALREADY DEALT WITH THE POINT OF LAW IN QUESTION 380
2.5. THE ROLE PLAYED BY NATIONAL COURTS IN THE INTERPRETATION
OF THE CILFIT DOCTRINE: ARE THE C1LFIT GUIDELINES ALIVE? 382
3. WHAT IS THE OBJECT OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES?
384
3.1. PORTUGUESE EXPERIENCE: THE STATUS QUO 384
3.2. DOMESTIC TAX LAW PRINCIPLES AND EC LAW: THEIR INTERACTION 387
3.2.1. GENERAL OVERVIEW 387
3.2.2. SPECIFIC PORTUGUESE LAW PRINCIPLES AND THEIR
COMPATIBILITY WITH COMMUNITY LAW 389
3.3. TAX RULES THAT MIGHT BE THE OBJECT OF ART. 234 EC TREATY
AND THE OBJECT OF ACTE CLAIR 393
3.3.1. RULES DEFINING AND CONCERNING THE SCOPE OF
THE TAXABLE ITEM AND TAXPAYER 393
3.3.2. RULES CONCERNING THE METHODS TO ELIMINATE OR
REDUCE DOUBLE TAXATION 397
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3.3.3. MAY EC DIRECT TAX LAW PRINCIPLES, SIMPLE LEGAL
ARGUMENTS OR FACTS BE THE OBJECT OF ACTE CLAIRL 397
4. WHEN DOES ACTE CLAIR IN DIRECT TAX ISSUES OCCUR? 399
4.1. FROM THE ACTE ECLAIRE FORWARD 399
4.2. PARTICULAR DIFFICULTIES IN APPLYING THE ACTE CLAIR DOCTRINE
IN DIRECT TAX ISSUES 402
5. WHAT ROLE DO THE "RELEVANT OBJECTIVE ELEMENTS APT TO JUSTIFY A
RESTRICTION TO A FUNDAMENTAL FREEDOM OR A DISCRIMINATORY
TREATMENT", RESULTING FROM A DIRECT TAX REGIME, PLAY? 406
5.1. JUSTIFICATIONS: THE LAST SHIELD OF THE STATE? 406
5.2. THE SCRUTINY OF THE RELEVANT OBJECTIVE ELEMENTS: TENSION
BETWEEN COMMUNITY AND NATIONAL INTERESTS 407
5.3. SHOULD THE ACTE CLAIR DOCTRINE BE UPHELD BY COURTS OF LAST
INSTANCE WHEN JUSTIFICATIONS ARE INVOKED? 410
6. FINAL CONSIDERATIONS 415
THE ACTE CLAIR DOCTRINE AND THE EFFECTIVE JUDICIAL PROTECTION OF EC
LAW RIGHTS IN DIRECT TAX MATTERS: THE SPANISH CASE AS AN EXAMPLE 417
FRANCISCO ALFREDO GARCIA PRATS
1. SOURCES AND STANDARDS OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW
417
1.1. THE LEGAL BASIS FOR COOPERATION BETWEEN NATIONAL COURTS
AND THE ECJ: ART. 234 EC TREATY 417
1.2. OBJECTIVES OF ART. 234(3) EC TREATY 418
1.3. THE ROLE OF THE ACTE CLAIR DOCTRINE 418
1.4. FORMULATION AND EFFECTS OF THE ACTE CLAIR DOCTRINE 419
1.4.1. MATERIAL IDENTITY 420
1.4.2. EVIDENCE OF THE CASE: THE ACTE CLAIR 421
1.4.3 EVOLUTION OF THE ACTE CLAIR DOCTRINE 422
1.5. VERIFICATION OF ACTE CLAIR AND ACTE ECLAIRE BY THE ECJ:
ART. 104(3) OF THE RULES OF PROCEDURE 426
2. THE ACTE CLAIR DOCTRINE IN DIRECT TAX LAW 427
2.1. EC LAW POINT OF VIEW 428
2.2. DOMESTIC POINT OF VIEW: IMPLEMENTATION MECHANISMS 430
2.2.1. DOMESTIC CONCERNS: THE ROLE OF THE RULE OF LAW IN
THE IMPLEMENTATION PROCESS 432
2.3. THE POSSIBLE - OR IMPOSSIBLE - APPLICATION OF THE ACTE CLAIR
DOCTRINE TO DIRECT TAX MATTERS 433
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2.4. DOING THE ACTE CLAIR DOCTRINE EXERCISE: SOME EXAMPLES OF
POSSIBLE APPLICATIONS IN THE DIRECT TAX ARENA 436
3. THE CONSIDERATION OF 'ACTE CLAIR AND THE TEMPORAL EFFECTS OF
ECJ DECISIONS 438
3.1. THE CORRELATION BETWEEN THE MEILICKE AND VERKOOIJETT
CASES 440
3.2. OTHER REASONS TO RECONSIDER THE DOCTRINE ON TEMPORAL
EFFECTS OF THE ECJ DECISIONS AND THE RELATIONSHIP WITH
ACTE CLAIR 442
4. THE APPLICATION OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX CASES BY
SPANISH COURTS 443
5. BLOCKING THE EFFECTIVENESS OF EC LAW IN TAX MATTERS; SPANISH
CASE LAW AS AN EXAMPLE 446
5.1. THE POSITION OF THE CONSTITUTIONAL COURT. 446
5.2. THE APPROACH OF TAX ADMINISTRATION TO THE DECLARATION OF
A BREACH OF EC LAW 447
5.3. DAMAGES FOR BREACH OF EC LAW BY NATIONAL COURTS:
THE POSITION OF THE SUPREME COURT AS REGARDS THE STATE
LIABILITY DOCTRINE 448
5.4. RESPONSES A MISUSE OF THE ACTE CLAIR DOCTRINE BY NATIONAL
COURTS 449
6. CONCLUSION: AN ALTERNATIVE PROPOSAL 450
THE ACTE CLAIR DOCTRINE ARISING FROM THE ECJ'S DIRECT TAX CASE LAW
FROM A SWEDISH PERSPECTIVE: USE OR MISUSE? 453
CECILE BROKELIND
1. ABOUT THE ACTE CLAIR DOCTRINE AND DIRECT TAXATION 453
1.1. BACKGROUND AND PURPOSE 453
1.2. STRUCTURE 456
1.3. DELIMITATIONS 456
2. SOURCES FOR AND STANDARDS OF THE ACTE CLAIR DOCTRINE 457
2.1. THE ACTE CLAIR DOCTRINE IN THE ECJ'S PERSPECTIVE 457
2.2. THE ACTE CLAIR DOCTRINE APPLIED TO DIRECT TAXATION 459
2.2.1. THE EXISTENCE OF A PREVIOUS DECISION 459
2.2.2. THE MATTER IS EQUALLY OBVIOUS TO THE COURTS OF
OTHER MEMBER STATES 460
XVI
TABLE OF CONTENTS
2.3. THE ACTE CLAIR DOCTRINE IN ADVOCATES GENERAL JACOBS
AND RUIZ-JARABO COLOMER'S OPINIONS 463
3. THE SCOPE OF THE ACTE CLAIR DOCTRINE IN DIRECT TAX ISSUES 464
3.1. FRAMEWORK OF THE SUBSTANTIVE ISSUES 465
3.1.1. INBOUND SITUATIONS (SOURCE-STATE PERSPECTIVE) 465
3.1.1.1, INDIVIDUAL TAXATION 466
3.1.1.2. PERMANENT ESTABLISHMENTS 467
3.1.2. OUTBOUND SITUATIONS (THE HOME STATE'S PERSPECTIVE
ON FOREIGN INVESTMENTS) 468
3.2. DISCUSSION OF THE CLARITY OF SELECTED ISSUES 468
3.2.1. DEFINITIONS OF TAXPAYERS AND TAX SCOPE 469
3.2.2. PORTFOLIO INVESTORS' TAXATION AND METHODS FOR
ELIMINATION OF DOUBLE TAXATION. 471
3.2.3. DOUBLE DIPS, ABUS DE DROIT, JUSTIFICATION GROUNDS
AND GROUP TAXATION 474
4. THE IMPLEMENTATION OF ECJ'S CLEAR DECISIONS: CONSEQUENCES
FOR MEMBER STATES AND PROCEDURAL ISSUES 476
4. ]. SUBSTANTIVE DIFFICULTIES 477
4.2. CONSTITUTIONAL DIFFICULTIES 478
4.3. STATE LIABILITY 479
5. THE SWEDISH UNDERSTANDING OF THE ACTE CLAIR DOCTRINE IN DIRECT
TAXATION SINCE 2006 481
5.1. FOREIGN INSURANCE POLICY AND THE FREEDOM TO PROVIDE
SERVICES 482
5.2. GROUP TAXATION AND PROTECTION AGAINST TAX EROSION IN
THE LIGHT OF THE FREE MOVEMENT OF CAPITAL 483
5.3. EXIT TAX AND TAX ALLOCATION RESERVES IN CONNECTION WITH THE
MOVING OF A COMPANY FROM SWEDEN TO MALTA: FREEDOM OF
ESTABLISHMENT 484
5.4. STOCK OPTIONS, EXIT TAX AND THE FREE MOVEMENT OF WORKERS 484
5.5. GROUP CONTRIBUTIONS AND THE FREEDOM OF ESTABLISHMENT -
THE MARKS & SPENCER DECISION 485
6. CONCLUSION 486
APPENDIXES
APPENDIX I - GUIDELINES FOR RESEARCH
489
XVN
TABLE OF CONTENTS
APPENDIX II - OVERVIEW OF (AGGREGATED) DECIDED AND PENDING
DIRECT TAX CASES REFERRED TO THE ECJ BY THE EUROPEAN COMMISSION
(ART. 226 EC TREATY) AND BY NATIONAL COURTS (ART. 234 EC
TREATY) (14 MARCH 2008) 507
APPENDIX III - OVERVIEW OF (SEGREGATED) DECIDED AND PENDING
DIRECT TAX CASES REFERRED TO THE ECJ BY NATIONAL COURTS
(ART. 234 EC TREATY) (31 OCTOBER 2006) 509
LIST OF AUTHORS AND EDITORS 511
XVLLL |
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| title | The Acte Clair in EC direct tax law ... the outcome of an International Conference that took place in Lisbon, on 17 and 18 September 2007 |
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| title_full | The Acte Clair in EC direct tax law ... the outcome of an International Conference that took place in Lisbon, on 17 and 18 September 2007 ed. by Ana Paula Dourado ... |
| title_fullStr | The Acte Clair in EC direct tax law ... the outcome of an International Conference that took place in Lisbon, on 17 and 18 September 2007 ed. by Ana Paula Dourado ... |
| title_full_unstemmed | The Acte Clair in EC direct tax law ... the outcome of an International Conference that took place in Lisbon, on 17 and 18 September 2007 ed. by Ana Paula Dourado ... |
| title_short | The Acte Clair in EC direct tax law |
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