Preliminary rulings of the European Court of Justice have an ex tunc effect unless the Court itself specifies otherwise, which it does only in exceptional circumstances. While that approach seems to enhance the uniform and effective application of Union law from a temporal perspective, it sits uneasily with a separate strand of case law concerning the protection of legitimate expectations and legal certainty.
Tim Maciejewski and Jens T. Theilen take an indepth look at the relationship between these lines of case law, which came into conflict in the recent case of Dansk Industri.
The article resulted from the authors' participation in an international research project led by Prof. Dr. Birgit Weitemeyer which focuses on Value Added Taxation for non profit organisations in the European Union.
This material was first published by Thomson Reuters Limited in Tim Maciejewski and Jens Theilen, “Temporal Aspects of the Interaction between National Law and EU Law: Reintroducing the Protection of Legitimate Expectations” (2017) 42 E.L. Rev. 706 and is reproduced by agreement with the Publishers.