The Resource Unjust enrichment in European Union tax law : in search of balance between the views of the Court of Justice, the general principles of EU law and the constitutional principles of EU member states

Unjust enrichment in European Union tax law : in search of balance between the views of the Court of Justice, the general principles of EU law and the constitutional principles of EU member states

Label
Unjust enrichment in European Union tax law : in search of balance between the views of the Court of Justice, the general principles of EU law and the constitutional principles of EU member states
Title
Unjust enrichment in European Union tax law : in search of balance between the views of the Court of Justice, the general principles of EU law and the constitutional principles of EU member states
Creator
Subject
Language
eng
Summary
The European Union has not developed a common system of rules applicable to the reimbursement of taxes levied contrary to EU law. Lack of legislative activities in this field is understandable. The EU does not wish to interfere with the procedural autonomy of its Member States. The Court of Justice only requires the Member States to follow two basic principles when taxes levied contrary to EU law are reimbursed. The conditions of repayment of taxes levied contrary to EU law may not be less favourable than those relating to similar claims regarding national charges (principle of equivalence) and they may not be so framed as to render virtually impossible the exercise of rights conferred by EU law (principle of effectiveness). The Court of Justice does not prevent a national legal system from disallowing the repayment of charges which have been unduly levied, where doing so would entail unjust enrichment of recipients. This article analyses the content of the 'unjust enrichment' exception in the Court of Justice's case law, its current legal status and the position of this exception regarding the principles of equivalence and effectiveness. The Court's approach towards 'unjust enrichment' is juxtaposed to its findings on the general principles of EU law. Emphasis is made on the primacy of EU law and the requirements of its effectiveness. The author tries to identify links between 'unjust enrichment' case law and the developing general principle of EU law - the prohibition of abuse
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Lasiński-Sulecki, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU law
  • unjust enrichment
  • ECJ case law
  • refund
Label
Unjust enrichment in European Union tax law : in search of balance between the views of the Court of Justice, the general principles of EU law and the constitutional principles of EU member states
Instantiates
Publication
Label
Unjust enrichment in European Union tax law : in search of balance between the views of the Court of Justice, the general principles of EU law and the constitutional principles of EU member states
Publication

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