|Author (Person)||Cordewener, Axel|
|Series Title||EC Tax Review|
|Series Details||Vol.20, No.2, April 2011, p58-61|
|Publication Date||April 2011|
|Content Type||Journal | Series | Blog|
The 'effet utile' principle requires all national institutions to give full force and effect to EU law. However, the practical realization of this obligation depends on a clear interpretation of the relevant provisions of EU law by the Court of Justice (ECJ). It appears that in the area of cross-border loss relief, there is a particularly urgent need for more clarity in the Court's case law.
|Countries / Regions||Europe|