The Resource Taxes paid in violation of EU law : how far back can a taxpayer claim reimbursement?

Taxes paid in violation of EU law : how far back can a taxpayer claim reimbursement?

Label
Taxes paid in violation of EU law : how far back can a taxpayer claim reimbursement?
Title
Taxes paid in violation of EU law : how far back can a taxpayer claim reimbursement?
Creator
Subject
Language
eng
Summary
This article reviews the situations in which the incompatibility of a national tax with EU law can be established, and the ECJ's case law regarding the procedural time limits within which a taxpayer may seek reimbursement of a tax he previously paid which later turns out to be incompatible with EU law. It also examines the changes brought about by the ECJ's judgements in Kühne & Heitz (13 January 2004) and Weber's Wine World (2 October 2003)
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 58 (2004),
http://library.link/vocab/creatorName
Dassesse, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • procedural tax law
  • refund
  • EU tax law
Label
Taxes paid in violation of EU law : how far back can a taxpayer claim reimbursement?
Instantiates
Publication
Label
Taxes paid in violation of EU law : how far back can a taxpayer claim reimbursement?
Publication

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