The Binding Nature of Court Judgments in Light of Fundamental Rights and EU Law

The article examines the extent to which courts and tax authorities should rely on the outcomes of prior judgments, particularly in the context of tax law. First, it explores how final court judgments can be binding in subsequent related proceedings in some countries. Second, it discusses how the right to a fair trial limits the ability to invoke previous court judgments in ongoing proceedings without allowing parties to conduct evidentiary hearings on facts adjudicated in those prior judgments. Third, the authors analyse situations where final judgments should be considered binding due to the principles of legal certainty and the presumption of innocence. Finally, they discuss whether a breach of EU law provides grounds to refrain from applying the res judicata principle. The article concludes that while the binding nature of court judgments presents a multifaceted legal challenge, the core principles of fairness, legal certainty, and the presumption of innocence must be respected. The interplay between these principles underscores the need for careful consideration and potential refinements in national legislation and judicial practice to ensure that the pursuit of justice aligns with fundamental rights.