
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.
The last meeting of the Professional Affairs Committee took place on Thursday 29 September 2011, in Malta.
Please find attached all documents used for the meeting.
CFE FORUM on 7 April 2011 in Brussels
on Permanent Establishment