Abstract
Abstract This chapter describes the role of the European Court of Justice (ECJ) in the development of international tax law. The ECJ is the authoritative institution for the interpretation and application of European tax law. The case law of the ECJ and the interpretation of legal provisions shaped by the court transcends the borders of the EU member states when the member states apply the law and thereby creating sensitivity for the interpretation of terms in relation to third countries. The mode of operation of Union law is of fundamental importance, as it constitutes binding law for the member states. In terms of the binding nature of international tax law, European tax law has a broader impact. The extent to which the role of the ECJ in European and international tax law has changed or will change from the interpretation of Union law to a restriction of the freedom of the national legislator to shape tax law must be clarified in conclusion.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
