The European principle of legality of taxation and the partial disapplication of a tax statute pursuant to EU Law

Written by Yves Rutschmann and Ronan Vallerie

Published in the tax law journal “Revue de Droit fiscal” – LexisNexis

Where a discriminatory tax statute is incompatible with EU law, does the European principle of legality of taxation require the full reimbursement of the tax, since neither the tax authorities nor the courts can rewrite a tax legislation? In a case that raised this interesting question, the French Administrative Supreme Court denied leave to appeal, whereas a reference to the CJEU for a preliminary ruling could have been appropriate (Conseil d’Etat, 8th Chamber, 24 November 2025, no. 503017, GF Innovation Ltd). Read more