Search results for "Preliminary Ruling"

showing 5 items of 5 documents

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on t…

2016

This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union. In relation to interest, the Court held that non-resident taxpayers may be subject to withholding taxes (even if comparable residents pursuing the same activity are not) but that non-residents may nevertheless not be taxed on gross income (when comparable residents are taxed on net profits) and are, therefore, entitled to deduct expenses directly connected to their business activity.

FinanceNet profitbusiness.industryGross incomeWithholding taxEconomic Justicelanguage.human_languagePreliminary rulinglanguagemedia_common.cataloged_instancePortugueseEuropean unionbusinessTax lawmedia_commonSSRN Electronic Journal
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Openness Towards European Law and Cooperation with the Court of Justice Revised : the Bundesverfassungsgericht Judgment of 21 June 2016 on the OMT Pr…

2016

European Papers - A Journal on Law and Integration, 2016 1(2), 395-403

ultra vires reviewGerman Federal Constitutional Court - Ultra vires review - CJEU's preliminary rulings - Operative parts and reasons - Erga omnes effects - CJEU's legal reasoning - Legal realismgerman federal constitutional courtlcsh:LawCorte costituzionale federale tedesca - Controllo ultra vires - Sentenze pregiudiziali della Corte di giustizia dell'Unione europea - Dispositivo e motivazione - Effetti erga omnes - Ragionamento giuridico - Realismo giuridicolcsh:KJ-KKZlcsh:Law of Europeerga omnes effectslegal realismcjeu's legal reasoningSettore IUS/13 - Diritto Internazionaleoperative parts and reasonscjeu's preliminary rulingslcsh:K
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Note a margine dell’ordinanza della Corte costituzionale sul caso Taricco: l’effetto delle norme dei trattati istitutivi dell’UE sulla legge penale s…

2017

The present paper deals with the decision of the Italian Constitutional Court to refer a preliminary ruling to the European Court of Justice on the well-known case "Taricco". The latter, in 2015, stated that the Italian law on statute of limitations was inconsistent with the Treaty on the Functioning of the European Union, having regard to the obligation upon Member States, stemming from art. 325 TFUE. The Constitutional Court found that such an interpretation of the afore mentioned norm could bring to a violation of the rule of law in criminal matters, with particular regard to the prohibition of retroactive application of criminal law "in peius", intended as a fundamental principle of the…

prescrizione delle frodi in materia di IVArinvio pregiudizialePreliminary RulingVAT Fraudcontrolimiticounterlimitations.carta dei diritti fondamentali dell'UESettore IUS/13 - Diritto InternazionaleTrattati istitutivi UEEuropean Union TreatieEuropan Union Charter of Fundamental Right
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El Tribunal de Justicia de la Unión Europea como garante de derechos constitucionales en los Estados: la doctrina Taricco

2021

In which scenario can the Court of Justice of the European Union appear as guarantor of the fundamental rights contained in the Constitution of a State of the Union? The analysis of the CJEU in the M.A.S. and M.B., in a preliminary ruling raised by the Italian Corte costituzionale, following the previous Taricco case, gives the CJEU the opportunity to draw this scenario, in a matter related to the criminal prescription in relation to value-added tax.Summary:I. Consecutive processes. II. Ivo Taricco case: principle of primacy. 1. Conformity with Union Law 2. Consequences of the incompatibility with the Law of the Union 3. Fundamental rights. III. M.A.S. and M.B. case: constitutional rights. …

Sociology and Political ScienceConstitutionmedia_common.quotation_subjectJurisprudenceFundamental rightsPrinciple of legalityEconomic JusticeState (polity)Preliminary rulingLawPolitical sciencemedia_common.cataloged_instanceEuropean unionLawmedia_commonRevista de Derecho Político
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Nuove regole di applicazione del diritto UE in sede nazionale?

2022

Two important judgments of the Consiglio di Stato (Italy) allow revisiting general institutions relating to the primacy of EU law and the instruments that guarantee its application in national law. Among others are the direct effect of the directives, the need for a preliminary ruling, and the so-called double preliminary ruling. Finally, the essay highlights some critical issues regarding the limits of the non-application of the law, the overcoming of the res judicata, and the temporary suspension of the ousting effect of a rule of EU law by national courts.

the need for a preliminary rulingthe temporary suspension of the ousting effect of a rule of EU law by national courts.the direct effect of the directivethe overcoming of the res judicataSettore IUS/14 - Diritto dell'Unione Europeathe temporary suspension of the ousting effect of a rule of EU law by national courtsthe direct effect of the directivesthe limits of the non-application of the lawthe so-called double preliminary rulingthe direct effect of the directives; the so-called double preliminary ruling; the need for a preliminary ruling; the limits of the non-application of the law; the overcoming of the res judicata; the temporary suspension of the ousting effect of a rule of EU law by national courts
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