institute for austrian and international tax law prof. dr. pasquale pistone 2010 eatlp leuven...

Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw 1

Prof. dr. Pasquale Pistone2010 EATLP Leuven

Email: ppistone@mclink.itPasquale.pistone@wu.ac.at

For full retroactive interpretation of ECJ judgements

Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw 2

For retroactive ECJ judgments

1. ECJ judgements interpret European law and have a mere declaratory function of ascertaining its correct scope

Þ correct application of EU law and supremacy over national law should only be limited when strictly required by interest to protect stability of rights

2. Non-retroactive effects of ECJ judgments would start a race to Luxembourg, whereas only the winner gets the price of effectively enjoying the rights that EU law grants instead to all EU nationals

THE PRESENT ECJ RETROACTIVITY CASE LAW IS THE VERY LEAST ONE EXPECTS TO PROTECT RIGHTS GRANTED BY EU LAW

Besides:There should be no limits to retroactivity at all!

=> No tax incompatible with EU law may be levied and if it has been levied it should be reimbursed within statute-on-limitation rules set by national law

Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw 3

INSTITUTE FOR AUSTRIAN AND INTERNATIONAL TAX LAWAlthanstr. 39–45, 1090 Vienna, Austria

PROF. DR. Pasquale PISTONE

T +43-1-313 36-4648F +43-1-313 36-730Pasquale.pistone@wu.ac.atppistone@mclink.it www.wu.ac.at/taxlaw

Thanks for your attention!