beginselen:rechtszekerheid
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Table of Contents
Rechtszekerheid
1. Aantekeningen
- grote hoeveelheid HvJ jurisprudentie leidt tot rechtsonzekerheid en kosten. Zie Group on the future of VAT, minutes meeting 33, 16 October 2020, Taxud.c.1.(2020)7112886, GFV No 102 meeting 33, blz. 4
2. Regelgeving
3. Jurisprudentie
- Intertanko
CJEU 3 June 2008, Case C-308/06, The Queen, on the application of International Association of Independent Tanker Owners (Intertanko) and Others v Secretary of State for Transport, ECLI:EU:C:2008:312
This principle requires that a legal system and its application is clear and precise, so that individuals may ascertain unequivocally what their rights and obligations are and may take steps accordingly. CJEU 3 June 2008, Case C-308/06 Intertanko and others, ECLI: EU:C:2008:312, para. 69. - Commission v Netherlands
CJEU 22 November 2001, Case C-301/97, Kingdom of the Netherlands v Council of the European Union, ECLI:EU:C:2001:621
Further, it demands that EU VAT law (including CJEU case law) is certain and its application foreseeable by those subject to it. - Halifax
CJEU 21 February 2006, Case C-255/02, Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise, ECLI:EU:C:2006:121, para. 72
4. Literatuur
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