National Procedural Autonomy and Effectiveness of EC Law: Challenge the Charge, File for Restitution, Sue for Damages?

Abstract: This article addresses whether EC law provides access to (civil) tort proceedings for interested parties, especially taxpayers, who failed to use all remedies available to them under national administrative law (especially applying for or appealing administrative decisions) to plead incompatibility of substantive national law with EC law, solely because they expected (rightly so, on the basis of substantive national law) to be turned down by the national authorities. It tries – but does not succeed – to suit, a.o., the Thin Cap Group case to the Arcor & i-21 cases & the AssiDomän Kraft case.