1. Interpretation of Direct Taxation Issues by the ECJ ‑ The Meaning and Scope of the Acte Clair Doctrine Lisbon 17-18 September 2007 Francisco Alfredo García Prats Universitat de València (Spain)

2. Universitat de ValènciaF. Alfredo García2 (IV) Consequences of the Acte Clair doctrine for the national courts and temporal effects of an ECJ decision (Spanish case) Interpretation of Spanish Courts of the Acte Clair doctrine on direct taxes Temporal effects of an ECJ decision Effectivenes of EC Law in tax matters in Spanish jurisprudence Exposure to EC Law vs protection of EC Law: search for effective protection mechanisms

3. Universitat de ValènciaF. Alfredo García3 Interpretation of Spanish Courts of the Acte Clair on direct taxes Reluctance of Suprem Court to submit preliminary questions (also in direct tax matters) Acte clair doctrine used to justify reluctance: subjective appreciation of lack of EC Law relevance (STS 15-7-2002) Tax Administration: rule of law in front of ECJ case law

4. Universitat de ValènciaF. Alfredo García4 Temporal effects of an ECJ decision ‘Declarative’ effect of ECJ decisions Material effect of interpretation made by ECJ –Primacy –Non-application of domestic tax law valid but contrary to EC Law developments made by ECJ Lack of ‘equal treatment’ to secondary EC Law and EC Law ‘interpretation’ developed by ECJ –Revision of Defrenne Doctrine ‘De facto’ limitation to ex tunc effects of ECJ decisions –Domestic law limitations: revocation, forfeiture, statute of limitation, res iudicata Reconsideration of ECJ Doctrine: AG Meilicke, AG Banca di Cremona

5. Universitat de ValènciaF. Alfredo García5 Effectiveness of EC Law in tax matters in Spanish jurisprudence Refund of undue tax receipts: –Domestic limitations applicable. –Special appeal mechanisms non-applicable Damages against the State: –Non-extensible to EC Law breaches in tax matters (STS 29-1-2004 and STS 24-5-2005) Lack of exposure and Lack of effective protection

6. Universitat de ValènciaF. Alfredo García6 In search for effective protection mechanisms Commission Control: infringement procedures –Control of the judicial duty of collaboration: obligation to submit preliminary rulings –No control of the ‘discretional’ interpretation of EC Law made by national judges Domestic control: Constitutional Court –Appeal of legal protection: Effective protection of the court. Due process –STC 58/2004 and STC194/2006: wrong application of ‘acte clair’ doctrine against rule of law: Reformulation Respect of the role of National Judges as EC Law judges