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- Title
The Preliminary Reference Procedure in the Field of Direct Taxation under the Constructive Cooperation: Challenging l'Horizontalité.
- Authors
Antón, Ricardo García
- Abstract
This paper appraises the interplay between the preliminary reference procedure and the case law in direct taxation. Challenging the classical axiom of the separation of functions held in Costa v. Enel by the CJEU, I aim to demonstrate that this procedural framework becomes the most suitable channel to foster the European direct taxation. The almost absence of harmonized direct taxation triggers the turning up of a constructive cooperation, in which the CJEU disciplines the dialogue with the national courts.
- Subjects
PRELIMINARY examinations (Administrative procedure); DIRECT taxation; COURT of Justice of the European Union; COOPERATION; ADMINISTRATIVE procedure
- Publication
Review of European Administrative Law, 2015, Vol 8, Issue 2, p71
- ISSN
1874-7981
- Publication type
Article
- DOI
10.7590/187479815X14465419060343