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 9 [2013] 77-118.

42 Pages Posted: 2 Nov 2014

Date Written: December 31, 2013

Abstract

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.

Keywords: Direct taxation, Internal Market, Court of Justice of the European Union

Suggested Citation

Pantazatou, Katerina, Economic and Political Considerations of the Court's Case Law Post Crisis: An Example from Tax Law and the Internal Market (December 31, 2013). Croatian Yearbook of European Law and Policy 9 [2013] 77-118.. Available at SSRN: https://ssrn.com/abstract=2517517

Katerina Pantazatou (Contact Author)

Universite du Luxembourg ( email )

162a, avenue de la Faïencerie
Luxembourg-Limpertsberg, L-1511
Luxembourg

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