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Lang et al (Eds)

CJEU – Recent Developments in Value Added Tax 2015

1. Aufl. 2016

ISBN: 978-3-7073-3532-3

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CJEU – Recent Developments in Value Added Tax 2015 (1. Auflage)

I. S. 82Introduction

The distinction between procedural and substantive law echoes one classical distinction in EU law, between ‘EU norms of substantive law (the so-called material EU law) and national systems of norms aimed to ‘sanction’ the respect of the EU substantive law’. This dichotomy, however, is not always easily circumscribable as this distinction at the EU level is broader than the national concept of procedural law: The EU Procedural Law concept appears to encompass all of the national legal provisions ensuring the respect of EU rules thus including the ‘substantive’ measures ‘sanctioning’ the ‘misapplication’ of EU law or merely implementing it.

This distinction also articulates the separation of powers between EU institutions and Member States based on the primacy and uniform application of EU law and the procedural autonomy to the Member States. EU law does not generally provide for harmonized procedural provisions, and there is no clear EU competence regarding procedural matters.

According to the principle of procedural autonomy, in the absence of specific applicable EU law provisions, every Member State must provide procedural rules in order to ensure the correct implemen...

CJEU – Recent Developments in Value Added Tax 2015

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