The rise of general principles of EU law in tax matters

Written by Yves Rutschmann and Ronan Vallerie

Published in the Revue de droit fiscal

The French Administrative Supreme Court (the Conseil d’État) has just ruled for the first time, in line with the case law of the CJEU, that the general principles of European Union law are applicable where a national legislation is such as to obstruct a fundamental freedom guaranteed by the TFEU and, in order to justify such an obstacle, an overriding reason in the public interest that is recognised by European Union law is relied on.

The scope thus recognized for these principles, as well as their diversity and vitality, contribute to their rise in tax matters. Read more