Cross-Border Loss Relief and the Effet Utile of EU Law: Are We Losing It?

• Autores: Axel Cordewener
• Localización: EC tax review, ISSN 0928-2750, Vol. 20, Nº. 2, 2011, págs. 58-61
• Idioma: inglés
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• Dialnet Métricas: 4 Citas
• Resumen

  • The 'effet utile' principle requires all national institutions to give full force and effect to EU law. However, the practical realization of this obligation depends on a clear interpretation of the relevant provisions of EU law by the Court of Justice (ECJ). It appears that in the area of cross-border loss relief, there is a particularly urgent need for more clarity in the Court's case law.