Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective

The contribution covers the application of EU tax law by the Italian judiciary and the issues arising from the cooperation between the Court of Justice of the European Union and domestic courts. The study is divided into four sections. Sections one and two contain an overview of the application of EU tax law by Italian courts and a reasoned assessment of their overall performance and fulfillment of duties under domestic and EU law. Section three highlights a number of selected restraints on the proper application of EU law in Italy. The last section analyses the cooperation of national judges with regard to the implementation of ECJ rulings in domestic proceedings.