The interpretation of EU Law in tax matters and domestic Courts

The possibilities of a National Courts to non enforce directly national rules without referral, is generally permitted only in the presence of Acte Claire ( previous ECJ judgments on the same case or a clear meaning of provisions) and when the question is considered not relevant in order to solve the dispute. In all the other cases, a responsibility of the judge will arise by not referring to EU court of Justice, if the clear and direct application of tax law will be prevented . in Tax matters, even in the presence of acte claire is really difficult to recognize a full power of national Courts ( last instance too) to set aside the rules immediately in contrast with the European case law principles on the basis of effectiveness, subsidiarity or fair cooperation principles