Dr. Georgios Matsos, LL.M. Thessaloniki, Greece

1. Consequences of the Acte Clair Doctrine for the Greek Courts – Questions of Temporal EffectLisbon, 17 – 18 September 2007 Dr. Georgios Matsos, LL.M. Thessaloniki, Greece

2. Acte clair/ Acte éclairé • Naturally a part of EC Law, where almost no ECJ case law exists • “Courtesy” (of high political and legal importance) by EC Treaty to the national legal orders/ national Courts • Scholars/ national Courts have, thus, in principle the task to define the Acte clair/ Acte éclairé doctrine Greece

3. Acte claire/éclairé doctrine as instructions to national Courts • Acte claire: Don’t refer if it is obvious • Acte éclairé (CILFIT): Don’t refer if ECJ has already decided on a similar matter. • Thus: Don’t refer only if law resources from EU organs give sufficient evidence on interpretation of EC Law • But: Refer in any other case Greece

4. Behavior of Greek Courts (1) • I don’t refer, because I want national law to prevail (incorrect stance) • I don’t refer, because I feel sure of myself on the interpretation (incorrect?) • I refer, because I am not sure (correct) • I don’t refer, because it is obvious (correct) • I refer, even if it is obvious (incorrect) Greece

5. Behavior of Greek Courts (2) • No cases known in tax law, several known in other areas of law • The usual behavior of the Supreme Court (e.g.: Mergers Judgment, StE 2393-4/2004) • E.g.: Athinaiki Zythopoiia (C-294/99) • E.g.: Bananas Judgment (StE 2786/2006) • E.g.: Royal Bank of Scotland (C-311/97) Greece

6. Temporal Effects • Temporal Effects of Greek judgments always ex tunc • Application of judgments ex nunc non-natural for Greek Courts • Thus, in practice, Greek Courts will always apply ECJ Judgments ex tunc, unless otherwise ruled by the ECJ. Greece