Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market
This paper investigates whether the ‘Euro crisis’ has altered the Court of Justice’s legal reasoning in the area of the four freedoms and direct taxation. In view of the tremendous budgetary implications of the Court’s judgments in the area of direct taxation, this paper departs from the hypothesis...
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University of Zagreb, Faculty of Law
2013-12-01
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| Series: | Croatian Yearbook of European Law and Policy |
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| Online Access: | https://www.cyelp.com/index.php/cyelp/article/view/158 |
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doaj-2f042f8afc004867af97a3ef018bce572020-11-25T02:26:25ZengUniversity of Zagreb, Faculty of LawCroatian Yearbook of European Law and Policy1845-56621848-99582013-12-0197711810.3935/cyelp.09.2013.158Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal MarketKaterina Pantazatou0European University Institute (EUI) FlorenceThis paper investigates whether the ‘Euro crisis’ has altered the Court of Justice’s legal reasoning in the area of the four freedoms and direct taxation. In view of the tremendous budgetary implications of the Court’s judgments in the area of direct taxation, this paper departs from the hypothesis that the financial crisis could result in the adoption of a more ‘lenient’ approach by the Court towards the Member States’ national budgets (in particular those under financial assistance). By deploying three different indicators, the interpretation and use of the general principles of EU law, the limitation of the temporal effects of the judgment, and the number of references for preliminary rulings, this paper concludes that the Court has not been as affected by the financial crisis as initially suspected.https://www.cyelp.com/index.php/cyelp/article/view/158euro crisiscourt of justicemarket freedomsdirect taxationfinancial assistancefinancial crisismember states’ national budgets |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Katerina Pantazatou |
| spellingShingle |
Katerina Pantazatou Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market Croatian Yearbook of European Law and Policy euro crisis court of justice market freedoms direct taxation financial assistance financial crisis member states’ national budgets |
| author_facet |
Katerina Pantazatou |
| author_sort |
Katerina Pantazatou |
| title |
Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market |
| title_short |
Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market |
| title_full |
Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market |
| title_fullStr |
Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market |
| title_full_unstemmed |
Economic and Political Considerations of the Court’s Case Law Post Crisis: An Example from Tax Law and the Internal Market |
| title_sort |
economic and political considerations of the court’s case law post crisis: an example from tax law and the internal market |
| publisher |
University of Zagreb, Faculty of Law |
| series |
Croatian Yearbook of European Law and Policy |
| issn |
1845-5662 1848-9958 |
| publishDate |
2013-12-01 |
| description |
This paper investigates whether the ‘Euro crisis’ has altered the Court of Justice’s legal reasoning in the area of the four freedoms and direct taxation. In view of the tremendous budgetary implications of the Court’s judgments in the area of direct taxation, this paper departs from the hypothesis that the financial crisis could result in the adoption of a more ‘lenient’ approach by the Court towards the Member States’ national budgets (in particular those under financial assistance). By deploying three different indicators, the interpretation and use of the general principles of EU law, the limitation of the temporal effects of the judgment, and the number of references for preliminary rulings, this paper concludes that the Court has not been as affected by the financial crisis as initially suspected. |
| topic |
euro crisis court of justice market freedoms direct taxation financial assistance financial crisis member states’ national budgets |
| url |
https://www.cyelp.com/index.php/cyelp/article/view/158 |
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AT katerinapantazatou economicandpoliticalconsiderationsofthecourtscaselawpostcrisisanexamplefromtaxlawandtheinternalmarket |
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