Results 121 to 130 of about 103,644 (165)

The Theory of the Acte Clair: A Bone of Contention or a Source of Unity?

Common Market Law Review, 1971
exaly   +2 more sources

Neues vom acte clair – Übersicht über ältere und aktuelle Rechtsprechung des EuGH

Zeitschrift Für Das Privatrecht Der Europäischen Union, 2019
exaly   +2 more sources

Preliminary Rulings and Acte Clair: National Courts, Advocate General and CJEU

2023
Preliminary rulings are central to the jurisdiction of the Court of Justice of the European Union, the jewel in its jurisdictional Crown. The preliminary ruling mechanism has played a key part in the development of European Union Law, being the mechanism through which the CJEU developed core principles of EU law, such as direct effect and supremacy. It
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Joined Cases C-72/14 and C-197/14 X and Case C-160/14 Ferreira Da Silva: Is the ECJ Reversing Its Position on the Acte Clair Doctrine?

European Law Blog, 2015
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A Computational Legal Analysis of Acte Clair Rules of EU Law in the Field of Direct Taxes

World Tax Journal, 2014
What rules of EU law in the field of direct taxes are clear and can be applied at the national level without additional interpretative guidance of the Court of Justice of the European Union (CJEU)? This article applies computational methods, and network science in particular, to analyse which rules of EU law in the field of direct taxes may be ...
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Steuerrechtliche Einkünftekorrektur wegen Ausgestaltung von Darlehen zwischen konzernangehörigen Gesellschaften mit Sitz in unterschiedlichen EU-Mitgliedsstaaten – (konkludente) Annahme eines „acte clair“ bzw. eines „acte éclairé“ auf Grundlage der EuGH-Entscheidung „Hornbach-Baumarkt“

FinanzRundschau
exaly   +2 more sources

CILFIT Criteria for the Acte Clair/Acte Éclairé Doctrine in Direct Tax Cases of the CJEU

Intertax, 2012
In the Da Costa and CILFIT decisions, the Court of Justice of the European Union (CJEU) developed what is known as the acte éclairé and the acte clair doctrine which sets the criteria when the national courts are not obliged to make a preliminary reference to the CJEU about the matter of interpretation of EU law. These criteria were often criticized in
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Le nouvel Acte uniforme portant organisation des procédures simplifiées de recouvrement et des voies d’exécution (AUVE) : un air de clair-obscur

Revue de l'ERSUMA
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Recent Developments in the Acte Clair Case Law of the EU Court of Justice: Towards a more Flexible Approach

JCMS: Journal of Common Market Studies, 2016
AbstractThis article examines the acte clair doctrine in light of the recent rulings of the Court of Justice of the European Union in Ferreira da Silva and X and van Dijk. It first analyses the earlier case law on acte clair, disclosing inconsistencies in the application of its requirements.
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Acte claire en acte éclairé. Helder als koffiedik?

2016
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