文章：法院税收和海关判决中的法律确定性

Pub Date : 2024-04-01 DOI:10.54648/ecta2024008

Krzysztof Lasinski-Sulecki

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引用次数: 0

摘要

法律确定性是欧洲联盟法律的一般原则之一。它是成员国宪法秩序的共同原则。它在税法和海关法领域极为重要，因为法律规则的适用会产生经济后果。对这一原则的理解和意义从早期的法院判例法中就开始了。一般原则、法律确定性、合法期望、指令、语言解释、多种语言、假期立法、追溯力、滥用法律、欺诈。

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Article: Legal Certainty in Tax and Customs Judgments of the Court of Justice

Legal certainty is one of the general principles of European Union law. It is common to the Member States’ constitutional orders. It is of utmost importance in the spheres of tax and customs law where the application of legal rules entails financial consequences. The understanding and significance of this principle have been developed since the early case-law of the Court of Justice. Delineating its precise scope of application reveals certain inconsistencies that are worthy of analysis. general principles, legal certainty, legitimate expectations, directive, linguistic interpretation, multilingualism, vacation legis, retroactivity, abuse of law, fraud

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