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The European Court of Justice and the Free Movement of Tax Treaty Judgments
| Content Provider | Semantic Scholar |
|---|---|
| Author | Bruggen, Edwin Van Der |
| Copyright Year | 2002 |
| Abstract | In 1979, Jenard used the term “free movement of judgments” in his Report on the Convention on Jurisdiction and the Enforcement of Judgments in Civil and Criminal Matters (hereafter: the Brussels Convention), connecting the mutual recognition of judgments in civil and commercial matters to the fundamental principles of free movement of the Treaty of the European Community. Thus, he indicated the importance of this matter for achieving the objectives of the EC Treaty. But this convention is not only interesting for its implications on international private law in the Community. It was also the first time that a sophisticated system of discretionary and compulsory referrals by courts of the Member States to the European Court of Justice (ECJ), including an advisory jurisdiction, was established under art. 239 EC Treaty for a subject matter referred to in art. 293 EC Treaty. The |
| Starting Page | 52 |
| Ending Page | 64 |
| Page Count | 13 |
| File Format | PDF HTM / HTML |
| Volume Number | 11 |
| Alternate Webpage(s) | https://www.dfdl.com/wp-content/uploads/2010/09/European_Court_of_Justice_and_the_Free_Movement_of_Tax_Treaty_Judgments_EC_Tax_Review_2002.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
