The general principles of tax law in ECJ case law: the principles of neutrality and proportionality

In the most recent case law of the Court of Justice of the European Union (CJEU) in tax matters, we find, with increasing frequency, judgments in whose reasoning the Court appeals to general principles of tax law in addition to the text of the European rule itself.

These include, but are not limited to, the following:

• Right to defence:Burden of proof and lawfulness of evidence (Cases C-419/14, C-108/17, C-648/16, C-310/16), right of access to the complete administrative file (Case C-298/16), preclusion of late production of evidence (Cases C-562/17, C-133/18, C-294/20).
• Limitation/expiration periods in general (Cases C-8/17, C-533/16) or relating to tax offences (Cases C-105/14, C-42/17)
• Legal certainty:protection of legitimate expectations (Cases C-108/17, C-81/17, C-424/12, C-144/14, C-532/16), temporary exercise of options in tax matters (Cases C- 566/16, C-661/18, C-45/20 and C-46/20)
• Retroactive application of CJEU case law (Cases C-326/15, C-605/15, C-251/16).These include the so-called Danish Grand Chamber judgments (Cases C-115/16, C-116/16, C-116/16, C-117/16, C-118/16, C-119/16 and 299/16).
• Indirect assessment of tax bases and quotas (Cases C-576/15, C-648/16)
• Abuse of rights in tax matters (Cases C-662/13, C-251/16).Grand Chamber (Cases C-115/16, C-116/16, C-117/16, C-118/16, C-119/16 and 299/16).

Source Agencia Tributaria

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