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Rechtszekerheid

1. Aantekeningen

1.1 Grote hoeveelheid jurisprudentie HvJ

grote hoeveelheid HvJ jurisprudentie leidt tot rechtsonzekerheid en kosten. Zie Group on the future of VAT, minutes meeting 33, 16 October 2020, Taxud.c.1.(2020)7112886, GFV No 102 meeting 33, blz. 4

1.2 Rechten en plichten kunnen kennen

Salomie en Oltean, r.o. 32

Voorts moeten op de door het Unierecht bestreken gebieden de rechtsregels van de lidstaten ondubbelzinnig zijn geformuleerd, zodat de betrokkenen op duidelijke en nauwkeurige wijze hun rechten en plichten kunnen kennen en de nationale rechter in staat is, de eerbiediging ervan te verzekeren (zie arrest Commissie/Italië, 257/86, EU:C:1988:324, punt 12).

2. Regelgeving

3. Jurisprudentie

Intertanko
CJEU 3 June 2008, Case C-308/06, The Queen, on the application of International Association of Independent Tanker Owners (Intertanko) and Others v Secretary of State for Transport, ECLI:EU:C:2008:312
This principle requires that a legal system and its application is clear and precise, so that individuals may ascertain unequivocally what their rights and obligations are and may take steps accordingly. CJEU 3 June 2008, Case C-308/06 Intertanko and others, ECLI: EU:C:2008:312, para. 69.
Commission v Netherlands
CJEU 22 November 2001, Case C-301/97, Kingdom of the Netherlands v Council of the European Union, ECLI:EU:C:2001:621
Further, it demands that EU VAT law (including CJEU case law) is certain and its application foreseeable by those subject to it.
Halifax
CJEU 21 February 2006, Case C-255/02, Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise, ECLI:EU:C:2006:121, para. 72
72. However, as the Court has held on numerous occasions, Community legislation must be certain and its application foreseeable by those subject to it (see, in particular, Case C-301/97 Netherlands v Council [2001] ECR I-8853, paragraph 43). That requirement of legal certainty must be observed all the more strictly in the case of rules liable to entail financial consequences, in order that those concerned may know precisely the extent of the obligations which they impose on them (Case 326/85 Netherlands v Commission [1987] ECR 5091, paragraph 24, and Case C-17/01 Sudholz [2004] ECR I-4243, paragraph 34).