GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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10:34 Dec 14, 2004 |
Spanish to English translations [PRO] Law/Patents - Law: Patents, Trademarks, Copyright / trademark infringement | |||||||
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| Selected response from: Mariana Moreira Portugal Local time: 21:51 | ||||||
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5 +2 | substantive rule |
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substantive rule Explanation: 25. Con carácter preliminar, estimo adecuado examinar todos los aspectos de la modificación controvertida a la que se hace referencia en la cuestión prejudicial del órgano jurisdiccional nacional, y no únicamente la cuestión de la retroactividad que se señala tanto en la propia cuestión prejudicial como en el razonamiento del Verwaltungsgerichtshof. La cuestión de si la norma sustantiva es compatible con el Derecho comunitario tiene lógicamente prioridad -y puede afectar a su respuesta- sobre la pregunta de si su efecto retroactivo es compatible. 25 As a preliminary point, I consider it appropriate to examine all the aspects of the disputed amendment referred to in the national court's question, and not only the issue of retroactivity which is stressed both in the question itself and in the Verwaltungsgerichtshof's reasoning. The question whether the substantive rule is compatible with Community law logically precedes - and may affect the answer to - the question whether its retroactive effect is compatible. Source: Conclusiones del Abogado General Jacobs presentadas el 20 de marzo de 2003. Weber's Wine World Handels-GmbH y otros contra Abgabenberufungskommission Wien. Petición de decisión prejudicial: Verwaltungsgerichtshof - Austria. Impuestos indirectos - Impuesto sobre la venta de bebidas alcohólicas - Incompatibilidad con el Derecho comunitario - Devolución del impuesto. Reference: http://janus.state.me.us/legis/statutes/5/title5sec8072.html www.kslaw.com/library/pdf/ SEC_proposes_substantive_rule.pdf |
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