A Necessidade de Clareza na Tributação e a Aplicação da Doutrina Acte Clair aos Tributos Diretos

Abstract

This paper briefly discusses some factors announcing a further increase in the activity of the ECJ concerning direct taxes. It then advances to an analysis of the increasing importance of reconciling new decisions with previous case law, avoiding inconsistency of the system and an overall legal uncertainty. Three examples provided in this paper give a clear idea of such problems. The author argues that the need for clarity becomes evident if one considers that the evolution of European tax law is opening up a new phase of its direct tax case law, which may more heavily rely on national courts. Taking this reasoning into account, the author concludes that the ECJ should limit its statements to what it is strictly indispensable for the interpretation of European law. A proper application of such mechanism would facilitate the establishment of a tax acte clair, in the presence of which national courts would no longer be obliged to refer a tax case to the ECJ, giving rise to numerous advantages.