The Concept of Termination of Right in Recent European Tax Law Jurisprudence
The Concept of Termination of Right in Recent European Tax Law Jurisprudence

Summary/Abstract: The paper analyses the changes that have lately appeared in the legal regime of the termination of right, in the field of public law, in general, and for the tax law, in particular. We have found major mutation in this legal institution, in the sense of modifying the effects of prescription of this legal concept as a whole. It is not the first time when, solving cases that are subject to trial or answering questions raised in the preliminary procedure, the CJEU creates new legal rules, affecting principles of fundamental value that until recently have seemed untouchable. Thus, in the very recent opinion of this court, expressed in VAT matters, the right to reimbursement of the tax may also be invoked after the period of prescription has been fulfilled. The paper analyzes this jurisprudence by anticipating how it will modify the internal legal framework for institution of prescription in taxation. The prescription of material right to action is one of the institutions with a long influence in the history of legal sciences, equally marking all branches of law. The concept of prescription is analyzed in the doctrine of tax law, especially due to the particular nuances conferred by the legal nature of the tax law cases. The effects of the prescription have always been the same: the paralysis of the possibility to obtain the execution of a violated right uses the state's coercive force. Traditionally, the prescription of right was considered an absolute impediment, blocking not only court action to recover prejudice, but any other mean to obtain the enforcement of the law, except for the situation when the execution intervenes voluntarily. This regime has changed mainly on the impulse of the jurisprudence and the regulation in force is still adapting to the new status of the concept. Presently, new perspectives for research and development of tax law theory are opened at EU level and, consequently, in Member States' legislation.

• Details
• Contents