This is an old revision of the document!
Table of Contents
Precedentwerking rechtspraak HvJ
1. Aantekeningen
Concept proefschrift Mathijs:
It is settled case law that a preliminary ruling of the Court is binding on the national court for the purpose of deciding in the main proceedings. 113 This includes both the operative part of the judgment as well as the grounds of the ruling. 114 A failure to comply with a preliminary ruling may result into the initiation of infringement proceedings and may trigger state liability within the meaning of the Köbler judgment. 115
113 CJEU, 14 December 2000, C-446/98, Fazenda Pública, C-446/98, ECLI:EU:C:2000:691, paragraph 49.
114 CJEU, 16 March 1978, C-135/77, Bosch, ECLI:EU:C:1978:75 and Broberg, M.P., Fenger, N., 2021, Brober and Fenger on Preliminary References to the European Court of Justice, Oxford: Oxford University Press USA OSO, 2021, p. 400.
Concept proefschrift Mathijs:
Rulings of the CJEU do not possess stare decisis, which means that the Court is not bound to its earlier case law. 123 However, the principle of legal certainty, legal equality and the presumed objectivity of a judge presuppose that the interpretations are followed in future cases. 124 The Court’s tendency to cite its earlier case law when interpreting EU law clarifies how it attaches significant weights to horizontal legal precedent.125
123 Opinion of Advocate General Kokott, 15 July 2010, C-163/09, Repertoire Culinaire, ECLI:EU:C:2010:434,paragraph 61. 124
See in this context Schaper, M.G.H., 2012, The structure and organisation of EU law in the field of direct taxes (diss), Amsterdam: IBFD, p. 31 pp. 20-23.
125 See concerning this tendency also Cornielje, S.B., 2016, Fusies en overnames in de Europese btw (diss), Deventer: Kluwer, pp. 48-66 and Cornielje, S.B, 2018, De stap-voor-staprechtspraak van het Hof van Justitie, Weekblad Fiscaal Recht 2018/127
2. Regelgeving
3. Jurisprudentie
- Humda, r.o. 35
Bijgevolg kan niet worden geoordeeld dat de btw in casu is geheven „in strijd met het Unierecht” in de zin van het arrest van 19 juli 2012, Littlewoods Retail e.a. (C-591/10, EU:C:2012:478), zodat uit dat arrest geen lering kan worden getrokken met betrekking tot de eventuele rente die de belastingdienst in een situatie als die in het hoofdgeding moet betalen