The Legal Protection of EU Law in Tax Matters: The Impact of FII Group Litigation
Francisco Alfredo Garcia Prats
Universitat de València
December 9, 2013
Tax Notes International, Vol. 72, No. 10, 2013
The author examines the role of the right of effective legal protection enshrined in the Treaty of the European Union and reconsiders the importance of such a fundamental right in the development of EU Law protection in tax matters, taking into account the Opinion of the Advocate General Wathelet on the FII 3 case delivered on 5 September 2013.
Number of Pages in PDF File: 13
Keywords: effective legal protection, effectiveness principle, EU Law, tax matters, refund of undue taxes, mistake claim
JEL Classification: H25, H29, H20Accepted Paper Series
Date posted: December 11, 2013
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