The Resource Le reboursement des taxes contraires au droit communautaire : Quel délai?

Le reboursement des taxes contraires au droit communautaire : Quel délai?

Label
Le reboursement des taxes contraires au droit communautaire : Quel délai?
Title
Le reboursement des taxes contraires au droit communautaire : Quel délai?
Creator
Subject
Language
eng
Summary
Overview of the consequences arising when a tax provision is held to be incompatible with the Belgian constitution or the EC Treaty, with particular emphasis on the retroactive effect and compensations paid. In this context the influence of the decisions from the European Court of Justice in the Edis, Emmott, Kühne & Heitz and Larsy cases are described. The last part deals with the consequences arising for Belgian tax law from the ECJ decision in the Webers Wine World case
Citation source
In: Journal de droit fiscal. - Bruxelles. - Vol. 78 (2004),
http://library.link/vocab/creatorName
Dassesse, M
Geographic coverage
  • European Union
  • Europe
Language note
French
http://library.link/vocab/subjectName
  • ECJ case law
  • retroactive effect
  • EU tax law
  • EU Treaty
Label
Le reboursement des taxes contraires au droit communautaire : Quel délai?
Instantiates
Publication
Label
Le reboursement des taxes contraires au droit communautaire : Quel délai?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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