Refusal of ECJ referral by Supreme Tax Court to be directly ...
The Supreme Tax Court decided that an action for annulment which merely asserts a breach of the obligation to refer the matter to the European Court of Justice (ECJ) is not admissible. This will - as a result - simplify the route to the Constitutional Court. Taxpayers who are of the opinion that the Supreme Tax Court was wrong not to refer their case to the ECJ for a preliminary ruling on a question of Union law can henceforth appeal directly to the Constitutional Court without first submitting a complaint for that matter to the Supreme Tax Court.
Kategorien: Supreme Tax Court cases
Schlagwörter: constitution