Critical Review of Jurisprudence: Judging in the Shadows: Thirty Years of the EFTA Court and Direct Tax

The EFTA Court is often regarded as a minor adjunct of the European Court of Justice (ECJ). However, it occupies a key role in the institutional architecture of the European Economic Area (EEA). Despite significant differences in the basic texts (absence of the concepts of direct effect and primacy, the purely advisory character of its judgments) it has been able to establish itself as a partner for the ECJ and to ensure homogeneous application of EEA law. A number of judgments in the field of direct taxation offer striking examples of its success.