Luxembourg, 22/03/2006 (Agence Europe) - In a lengthy interview given to Tax Business, a British tax specialist magazine in its March-April issue, three Advocates General from the European Court of Justice: Luís Miguel Poiares Maduro; Juliane Kokott and Eleanor Sharpston commented on the “Marks & Spencer” ruling, tax harmonisation in the EU, tax evasion and conflicting interests of Member States and tax payers etc. They therefore provided an insight into how they worked in all areas, including tax. This kind of work, therefore, can be perceived as being both a collective and solitary occupation.
Luís Miguel Poiares Maduro, works in what could be considered, “the most influential office of the European Court of Justice” in tax affairs and explained that with regard to the Marks & Spencer affair, “many interpretations were made by people who had vested interests in the case”. He added that “I have never been the subject of lobbying…Of course we don't live in a vacuum. We see newspapers. It would be unfair to say we decide (Opinions) without any notion of the consequences, and it would be wrong, I am a person, not a robot, and there is always a margin of personal appreciation in my decisions”.
Juliane Kokott continued in this vein, “we interpret the law but in the context of the economy. I think you always have to have in mind the consequences of your decision, economic or otherwise”. Eleanor Sharpston said, “I am aware that what I say is going to operate in the real world and is going to have an impact”.
Ms Sharpston was the first, therefore, to explain how she worked, “You have started to think about the particular questions that you want to ask the parties at the hearing…By that point you and the lead judge will have a number of discussions about the case…the first draft of the Opinion will go back to the judge, who will both deal with the loose ends and start criticising what I will put down…When the judge and I are finished on the Opinion, we then circulate it…and we say to the three other judges: 'Please read it as if you have never read it before'…You look at it and think, quite right: it is not clear…”
Luís Miguel Poiares explained, “I have lawyers who are extremely competent who work with me and with whom I discuss all the legal issues. In my cabinet we have a very collective way of working…”
The author of the article summarises the ideas provided by Julianne Kokott, thought to have been the most circumspect, “She thinks that in some ways it is easier to be the sole producer of an Opinion, rather than be part of the collective decision-making of the final judgement”.
On its website, the European Court of Justice provides the following definition of an Advocate General: “The Advocates General assist the Court in its task. They deliver, in open court and with complete impartiality and independence, opinions in all cases, save as otherwise decided by the Court where a case does not raise any new points of law”.