Limitation of the temporal effects of judgments of the ECJ

Article Abstract:

There are several problems concerning the European Court of Justice's (ECJ) case law on the limitation of the temporal effects of its judgments, specifically in the field of taxation, and it is not clear who may request such a limitation. It is concluded upon analysis that there would be a lesser need to limit the temporal effects of the judgments if the ECJ's case law is more consistent.

Powers and duties, European Court of Justice, Limitation of actions (Taxation), Statute of limitations (Taxation)

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The Masa Investment group as a "nec plus ultra" case for the application of the Europeam Convention on Human Rights to tax law?

Article Abstract:

The Masa Investment Group case explains how the European Court of Human Rights handles tax cases. The decision indicates how contributions to tax law resulting from the European Convention on Human Rights produced a different result.

Legal issues & crime, Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Legal/Government Regulation, Company legal issue, Cases, Financial services industry, European Court of Human Rights, Report

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