
National courts play a crucial role in the application of EU law. Apart from the everyday application of EU law on a case, it is their task to contribute to a uniform interpretation by identifying unclear EU law questions to be referred to the European Court of Justice for a preliminary ruling. For tax practitioners, it is essential to know how a national tax court will apply EU law and when a reference to the ECJ has to be made.
CFE FORUM on 7 April 2011 in Brussels
on Permanent Establishment
The last Fiscal Committee meeting took place on Monday 30 January 2012 in Brussels.