13 Pages Posted: 11 Dec 2013
Date Written: December 9, 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.
Keywords: effective legal protection, effectiveness principle, EU Law, tax matters, refund of undue taxes, mistake claim
JEL Classification: H25, H29, H20
Suggested Citation: 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: https://ssrn.com/abstract=2365397