Abstract

http://ssrn.com/abstract=2365397
 


 



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

Abstract:     
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, H20

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Date posted: December 11, 2013  

Suggested Citation

Garcia Prats, Francisco Alfredo, The Legal Protection of EU Law in Tax Matters: The Impact of FII Group Litigation (December 9, 2013). Tax Notes International, Vol. 72, No. 10, 2013. Available at SSRN: http://ssrn.com/abstract=2365397

Contact Information

Francisco Alfredo Garcia Prats (Contact Author)
Universitat de València ( email )
Valencia
Spain
HOME PAGE: http://www.tributacioninternacional.com/profesorado/f-alfredo-garcia-prats/
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