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Europarecht, 2022
Der EuGH hatte sich in der Rs. Consorzio Italian Management erneut mit der in Art. 267 Abs. 3 AEUV normierten Vorlagepflicht letztinstanzlicher mitgliedstaatlicher Gerichte und der CILFIT-Formel als diesbezüglicher Ausnahme zu befassen. Im vorliegenden Urteil hat der EuGH die CILFIT-Formel bestätigt, konkretisiert und dabei realistische Anforderungen ...
Rainer Palmstorfer, Julia Kreuzhuber
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Der EuGH hatte sich in der Rs. Consorzio Italian Management erneut mit der in Art. 267 Abs. 3 AEUV normierten Vorlagepflicht letztinstanzlicher mitgliedstaatlicher Gerichte und der CILFIT-Formel als diesbezüglicher Ausnahme zu befassen. Im vorliegenden Urteil hat der EuGH die CILFIT-Formel bestätigt, konkretisiert und dabei realistische Anforderungen ...
Rainer Palmstorfer, Julia Kreuzhuber
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Retour sur l'arrêt Cilfit : point de révolution, mais une simple rénovation
2022[CJUE, gr. ch., 6 oct. 2021, aff. C-561/19, Consorzio Italian Management et Catania Multiservizi, EU:C:2021:799]
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CILFIT Criteria for the Acte Clair/Acte Éclairé Doctrine in Direct Tax Cases of the CJEU
Intertax, 2012In 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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European Taxation, 2019
In the context of a longstanding dispute over the tax treatment of dividends in France (the “précompte mobilier” dispute), the ECJ ruled, for the first time, that a Member State had failed to fulfil its obligations under EU law because its Supreme Court did not make a reference for a preliminary ruling to the ECJ.
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In the context of a longstanding dispute over the tax treatment of dividends in France (the “précompte mobilier” dispute), the ECJ ruled, for the first time, that a Member State had failed to fulfil its obligations under EU law because its Supreme Court did not make a reference for a preliminary ruling to the ECJ.
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2017
Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health (Case 283/81), EU:C:1982:335, [1982] ECR 3415, 6 October 1982. The document also included supporting commentary from author Noreen O’Meara.
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Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health (Case 283/81), EU:C:1982:335, [1982] ECR 3415, 6 October 1982. The document also included supporting commentary from author Noreen O’Meara.
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From CILFIT to ERT: the Constitutional Challenge facing the European Court
Yearbook of European Law, 1991G. F. Mancini, D. T. Keeling
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2019
Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health (Case 283/81), EU:C:1982:335, [1982] ECR 3415, 6 October 1982.
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Essential Cases: EU Law provides a bridge between course textbooks and key case judgments. This case document summarizes the facts and decision in Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health (Case 283/81), EU:C:1982:335, [1982] ECR 3415, 6 October 1982.
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