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The Resource Legal remedies in European tax law

Legal remedies in European tax law

Label
Legal remedies in European tax law
Title
Legal remedies in European tax law
Contributor
Subject
Language
eng
Summary
Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Pistone, P
Series statement
[GREIT series]
http://library.link/vocab/subjectName
  • dispute resolution
  • EU tax law
  • taxpayer rights
  • ECJ case law
  • European Convention on Human Rights
  • human rights
  • State aid
  • selectivity
Label
Legal remedies in European tax law
Instantiates
Publication
Contents
  • The general report
  • Pistone, P.
  • ; p. 1-24
  • The scope for "consistent interpretation" in the area of dividend taxation
  • Tenore, M.
  • ; p. 27-44
  • Some remarks on the application of community law, its legal effects and the relationship between these concepts
  • Weber, D.
  • ; p. 45-67
  • The European Commission's soft-law approach and its possible impact on EC tax law interpretation
  • Roccatagliata, F.
  • ; p. 69-87
  • Interpreting European law in national courts : treating in the limits of the possible, or of the impossible?
  • Sarmiento, D.
  • ; p. 91-94
  • The failure to reply a specific question posed by the National Court : a case of lack of legal protection at the level of the European Court of Justice
  • Garbarino, C.
  • ; p. 97-109
  • Enhancing taxpayers' community rights : a tax board for advance rulings in EC tax law at the ECJ?
  • Brokelind, C.
  • ; p. 111-124
  • Law and facts and the interpretative jurisdiction of the ECJ in preliminary rulings in direct tax matters
  • Zalasiński, A.
  • ; p. 125-138
  • The legal protection of taxpayers in the framework of preliminary questions
  • Dourado, A.P.
  • ; p. 139-152
  • Legal protection of taxpayers and preliminary ruling procedures : experience of the Russian Federation
  • Vinnitskiy, D.V.
  • ; p. 155-158
  • Reconciliatory interpretation and the direct effect of decisions : the way beyond preliminary ruling procedures
  • Déak, D.
  • ; p. 159-165
  • Outline of the infringement procedure and its relationship with preliminary interpretation proceedings
  • Bariatti, S.
  • ; p. 169-177
  • A European tax ombudsman?
  • Äimä, K.
  • ; p. 179-190
  • Ensuring the effective primacy of European law beyond preliminary ruling procedures : some thoughts on strengthening the function of letters of complaint and infringement procedures in the field of direct taxes
  • Pistone, P.
  • ; p. 191-216
  • On a European tax ombudsman
  • Helminen, M.
  • ; p. 219-220
  • The point on selectivity in state aid review of business tax measures
  • Rossi-Maccanico, P.
  • ; p. 223-233
  • The standing of third parties in State aid cases : recent developments in the case law of the ECJ
  • Gencarelli, B.
  • ; p. 235-243
  • Reduced effectiveness of legal protection of taxpayers against tax measures constituting state aids
  • Amatucci, F.
  • ; p. 245-251
  • Legal protection of the diligent recipient of fiscal state aid
  • Luja, R.H.C.
  • ; p. 253-264
  • Reflections on the inconsistent role of competition in state aid rules
  • Vanistendael, F.
  • ; p. 267-268
  • Selectivity as a criterion to determine whether a tax measure constitutes state aid
  • Lang, M.
  • ; p. 269-270
  • Publication of income data and privacy from a perspective of private law
  • Imbrenda, M.
  • ; p. 273-278
  • Fundamental aspects of the liability of a member state for damages in respect of unlawful tax provisions
  • Lyal, R.
  • ; p. 279-286
  • Refund of taxes and charges collected contrary to community law
  • van Thiel, S.
  • ; p. 287-322
  • Protection of the taxpayer in relation to fiscal penalties in the case law of the European Court of Justice
  • Traversa, E.
  • ; p. 325-329
  • Promoting private enforcement in tax matters
  • Sørensen, K.E.
  • ; p. 331-333
  • Hitchhiking to Luxembourg : indirect actions against normative acts after 'Jégo Quéré' and 'Unibet'
  • Valta, S.
  • ; p. 337-363
  • Judicial cooperation and taxpayer protection. The effective implementation of ECJ preliminary rulings : the example of case C-234/01 "Gerritse"
  • Valta, M.
  • ; p. 365-394
  • Some remarks on the hindrances in access to justice and the right to free-standing action in European tax law
  • Traversa, E.
  • ; p. 397-400
  • Time limits, legal protection and their extension
  • Perrou, K.
  • ; p. 403-434
  • Issues in remedying tax overpaid by virtue of illegality : a case study of the UK
  • Coutinho, K.
  • ; p. 435-448
  • "Forum shopping" in EC tax law matters in the light of the principle of legal certainty
  • Matsos, G.
  • ; p. 449-467
  • Forum shopping with the ECJ
  • J. Wattel, P.
  • ; p. 469-480
  • On forum shopping through the ECJ and the need for 'juristenrecht'
  • Zunic-Kovacevic, N.
  • ; p. 481-484
  • The European convention on human rights, a tool to ensure the efficiency of EC law
  • Gutmann, D.
  • ; p. 487-493
  • The taxpayer's human rights in the examination of the European Court of Human Rights
  • La Scala, A.E.
  • ; p. 495-506
  • Revoking the irrevocable : the need to give taxpayers an effective protection of rights granted by the EC treaty even in the case of final non-appealable acts
  • Attard, R.
  • ; p. 515-537
  • Some comments on European tax law and human rights
  • Baker, P.
  • ; p. 539-540
Extent
xxvii, 544 p.
Isbn
9789087220655
Label
Legal remedies in European tax law
Publication
Contents
  • The general report
  • Pistone, P.
  • ; p. 1-24
  • The scope for "consistent interpretation" in the area of dividend taxation
  • Tenore, M.
  • ; p. 27-44
  • Some remarks on the application of community law, its legal effects and the relationship between these concepts
  • Weber, D.
  • ; p. 45-67
  • The European Commission's soft-law approach and its possible impact on EC tax law interpretation
  • Roccatagliata, F.
  • ; p. 69-87
  • Interpreting European law in national courts : treating in the limits of the possible, or of the impossible?
  • Sarmiento, D.
  • ; p. 91-94
  • The failure to reply a specific question posed by the National Court : a case of lack of legal protection at the level of the European Court of Justice
  • Garbarino, C.
  • ; p. 97-109
  • Enhancing taxpayers' community rights : a tax board for advance rulings in EC tax law at the ECJ?
  • Brokelind, C.
  • ; p. 111-124
  • Law and facts and the interpretative jurisdiction of the ECJ in preliminary rulings in direct tax matters
  • Zalasiński, A.
  • ; p. 125-138
  • The legal protection of taxpayers in the framework of preliminary questions
  • Dourado, A.P.
  • ; p. 139-152
  • Legal protection of taxpayers and preliminary ruling procedures : experience of the Russian Federation
  • Vinnitskiy, D.V.
  • ; p. 155-158
  • Reconciliatory interpretation and the direct effect of decisions : the way beyond preliminary ruling procedures
  • Déak, D.
  • ; p. 159-165
  • Outline of the infringement procedure and its relationship with preliminary interpretation proceedings
  • Bariatti, S.
  • ; p. 169-177
  • A European tax ombudsman?
  • Äimä, K.
  • ; p. 179-190
  • Ensuring the effective primacy of European law beyond preliminary ruling procedures : some thoughts on strengthening the function of letters of complaint and infringement procedures in the field of direct taxes
  • Pistone, P.
  • ; p. 191-216
  • On a European tax ombudsman
  • Helminen, M.
  • ; p. 219-220
  • The point on selectivity in state aid review of business tax measures
  • Rossi-Maccanico, P.
  • ; p. 223-233
  • The standing of third parties in State aid cases : recent developments in the case law of the ECJ
  • Gencarelli, B.
  • ; p. 235-243
  • Reduced effectiveness of legal protection of taxpayers against tax measures constituting state aids
  • Amatucci, F.
  • ; p. 245-251
  • Legal protection of the diligent recipient of fiscal state aid
  • Luja, R.H.C.
  • ; p. 253-264
  • Reflections on the inconsistent role of competition in state aid rules
  • Vanistendael, F.
  • ; p. 267-268
  • Selectivity as a criterion to determine whether a tax measure constitutes state aid
  • Lang, M.
  • ; p. 269-270
  • Publication of income data and privacy from a perspective of private law
  • Imbrenda, M.
  • ; p. 273-278
  • Fundamental aspects of the liability of a member state for damages in respect of unlawful tax provisions
  • Lyal, R.
  • ; p. 279-286
  • Refund of taxes and charges collected contrary to community law
  • van Thiel, S.
  • ; p. 287-322
  • Protection of the taxpayer in relation to fiscal penalties in the case law of the European Court of Justice
  • Traversa, E.
  • ; p. 325-329
  • Promoting private enforcement in tax matters
  • Sørensen, K.E.
  • ; p. 331-333
  • Hitchhiking to Luxembourg : indirect actions against normative acts after 'Jégo Quéré' and 'Unibet'
  • Valta, S.
  • ; p. 337-363
  • Judicial cooperation and taxpayer protection. The effective implementation of ECJ preliminary rulings : the example of case C-234/01 "Gerritse"
  • Valta, M.
  • ; p. 365-394
  • Some remarks on the hindrances in access to justice and the right to free-standing action in European tax law
  • Traversa, E.
  • ; p. 397-400
  • Time limits, legal protection and their extension
  • Perrou, K.
  • ; p. 403-434
  • Issues in remedying tax overpaid by virtue of illegality : a case study of the UK
  • Coutinho, K.
  • ; p. 435-448
  • "Forum shopping" in EC tax law matters in the light of the principle of legal certainty
  • Matsos, G.
  • ; p. 449-467
  • Forum shopping with the ECJ
  • J. Wattel, P.
  • ; p. 469-480
  • On forum shopping through the ECJ and the need for 'juristenrecht'
  • Zunic-Kovacevic, N.
  • ; p. 481-484
  • The European convention on human rights, a tool to ensure the efficiency of EC law
  • Gutmann, D.
  • ; p. 487-493
  • The taxpayer's human rights in the examination of the European Court of Human Rights
  • La Scala, A.E.
  • ; p. 495-506
  • Revoking the irrevocable : the need to give taxpayers an effective protection of rights granted by the EC treaty even in the case of final non-appealable acts
  • Attard, R.
  • ; p. 515-537
  • Some comments on European tax law and human rights
  • Baker, P.
  • ; p. 539-540
Extent
xxvii, 544 p.
Isbn
9789087220655

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