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SWEDISH CASES

The Meaning and Scope of the Acte Clair Doctrine in the ECJ’s Direct Tax Case Law C é cile Brokelind - Lund University Department of Business Law School of Economics and Management. SWEDISH CASES. Cases referred. Types of cases referred. Free movement of capital

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SWEDISH CASES

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  1. The Meaning and Scope of the Acte Clair Doctrine in the ECJ’s Direct Tax Case LawCécile Brokelind - Lund UniversityDepartment of Business LawSchool of Economics and Management

  2. SWEDISH CASES Cases referred Types of cases referred • Free movement of capital • Difficulties with the leave to appeal procedure • Clear reliance on the Bachmann defense and the Futura Territoriality Principle in cases not referred • Too few cases? 52 preliminary rulings sent as of 1995 in total (Finland 38, Austria 261) • 8 preliminary rulings in income tax law (1995-2007) • 6 from Supreme Administrative Court (5 from SRN) one pending • 2 from lower courts

  3. SWEDISH CASES Cases not referred Types of recent pending cases at SRN • Foreign insurance policy (49EC) • Stock options and exit taxation (39EC) • Group taxation (56+58EC) Guernsey • Exit taxation (42 EC) Malta • 3 Group contribution cases • Clear reliance on the Bachmann defense and the Futura Territoriality Principle in cases not referred • Dynamic approach of tax authorities towards EC law (explains less cases or cases not referred to ECJ)

  4. 95-99 00 01 02 03 1/04 Comm/SW CG 04 05 06 18/10 Comm/SW 234 11/3 lasteyrie Earlier case law Safir 28/4/96 Xab & Yab 18/11/99 Wallentin 1//7 Bouanich 16/1 X & Y 21/11/02 Skandia 26/6/03 EGD 17/8 Ref 47 Ref38 Ref 43 17/9 Ref 84 18/10 Ref 86 15/6 Ref 53 22/10 Not145 29/3 Merger invest 14/2 not7 29/6 not135 4/5 Ref 21 C-101/05. RR 7/6 ref66 6/7 Y.Rocher 20/9 Bergen 16/5 Mogren 29/9 Traneus 29/10 BODLUND 29/10 Gambro 27/4 Littorin 30/3 Örfelt 3/2 Tauson 30/5 Palazzini 24/3 Cylinda 1/11 Europress KR 22/10 Elenius 30/5 Lindex 4/7 Mogren 4/7 Söderberg LR 8/7 Exit C-101/05. 4/4 CFC SRN

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