EC Procedural Protection: The Principles of Effectiveness and Equivalence - With Particular Focus on Swedish Tax Procedural Law
The notion of a procedural autonomy reserved to the Member States has its roots in the Rewe and Comet judgments delivered in 1976. In those cases the European Court of Justice held that it is for the domestic systems of each Member States to designate the courts having jurisdiction and the procedural conditions governing actions at law intended to ensure the protection of the rights which subjects
