The Meaning and Scope of the Acte Clair Doctrine in the ECJ

1
The Meaning and Scope of the Acte Clair Doctrine
in the ECJs Direct Tax Case LawCécile Brokelind
- Lund University Department 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 (5658EC) 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
Earlier case law
95-99
00
01
03
04
05
06
1/04 Comm/SW CG
02
18/10 Comm/SW 234
11/3 lasteyrie
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
4/4 CFC
C-101/05.
SRN