The (un)lawfulness of IRAP in the European legal system: the European Court of Justice’s potential new trends with regard to temporal limitation of its interpretative decision - EC Tax Review View The (un)lawfulness of IRAP in the European legal system: the European Court of Justice’s potential new trends with regard to temporal limitation of its interpretative decision by - EC Tax Review The (un)lawfulness of IRAP in the European legal system: the European Court of Justice’s potential new trends with regard to temporal limitation of its interpretative decision 15 3 EC Tax Review