This article explores the question whether the ECJ should take account of the budgetary consequences of its decisions in the field of taxation, when deciding on the temporal effect of these decisions. The authors first suggest a normative framework for answering this question, by making the...

When tax rules change, taxpayers may face an increased tax burden that they were not able to anticipate upon. This raises the normative question of transition regimes: should taxpayers be compensated for unexpected losses? Academic thought typically focuses on single-rule changes. But in...

When tax rules change, taxpayers may face an increased tax burden that they were not able to anticipate upon. This raises the normative question of transition regimes: should taxpayers be compensated for unexpected losses? Academic thought typically focuses on single-rule changes. But in...