La cuestión prejudicial y la fiscalidad directa
Title: La cuestión prejudicial y la fiscalidad directa
Author: GARCÍA ANTÓN, Ricardo
Citation: Florence : European University Institute, 2015
Series/Number: EUI PhD theses; Department of Law
This dissertation purports to connect the preliminary reference procedure with direct taxation. The aim of my dissertation is to lay down how this essential mechanism for the development of EU law – the preliminary reference procedure – deals with the cases in the field of direct taxation. By analyzing the preliminary rulings in the particular field, this thesis will shed light on the meaning of judicial cooperation between the Court of Justice of the European Union (“Court”) and the national courts. The almost absence of harmonized direct taxation reached at the European level enables the Court throughout the preliminary reference procedure to become the only available actor to safeguard the rights conferred to the individuals by EU law. In the area of direct taxation, it encompasses the rights of the individuals to exercise the fundamental Treaty freedoms of circulation. Therefore, the entrenchment of the rights of the individuals requires national courts requesting questions for preliminary rulings whereby national tax law in breach of EU law is challenged. Accordingly, this narrative of “protection of EU rights” which is embedded within article 267 TFEU enables the Court to adopt the role of a constitutional court assessing the compatibility of national law with EU law. The current asymmetries and conceptual mismatches of the substantive case law in the field of direct taxation are firmly anchored in a preliminary reference procedure in which the Court, as a constitutional court, is endowed with discretionary powers to drive it.
Defence date: 30 April 2015; Examining Board: Professor Dr. Loïc Azoulai, European University Institute (EUI Supervisor); Professor Dr. Bruno de Witte, European University Institute; Professor Dr. Pasquale Pistone, Institute for Austrian and International Tax Law, Vienna; Professor Dr. Adolfo Martín Jiménez, Cádiz University.; Awarded the European Association of Tax Law Professors (EATLP) 2016 Tax Thesis Award in Munich, Germany, June 2016.
Type of Access: openAccess