Danove spory miri od Soudniho dvora k Tribunalu

Tax litigation goes from the Court of Justice to the General Court

The European Parliament has adopted an amendment to the Statute of the Court of Justice of the European Union (CJEU) to address the growing demands on the court due to the increasing number and complexity of requests for preliminary rulings. The main aim of this legal reform is to speed up court proceedings, which is crucial to enable national courts to provide effective legal protection and for the CJEU to maintain the uniformity and consistency of EU law.

The amendment establishes the jurisdiction of the General Court for preliminary rulings in certain areas such as taxes, customs duties, compensation for travel-related problems or emissions trading. All preliminary questions will first be referred to the CJEU, which will examine whether they fall within the jurisdiction of the General Court and, if so, will be redirected accordingly.

Significant requests outside these special areas, in particular those concerning primary law, public international law, EU principles or fundamental rights, will remain within the jurisdiction of the Court of Justice.

The amendment was signed on 11 April 2024 by representatives of the European Parliament and the Council of the EU. It will enter into force upon publication in the European Official Journal.

If you have any questions, please contact the authors of the paper or the members of the EY team with whom you usually work.

Authors:

Stanislav Kryl

Štěpán Kvíz