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Understanding Acte Clair Doctrine in ECJ Direct Tax Cases

Explore the Acte Clair Doctrine in ECJ's direct tax case law, its scope, implications, and relevance. Analyze Swedish cases referred and not referred, types of pending cases, and the impact of EC law on tax authorities' decisions.

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Understanding Acte Clair Doctrine in ECJ Direct Tax 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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