Legal Remedies in European Tax Law

Type Book

Series

GREIT Series

Editor(s)

Pasquale Pistone

Date of publication

December 2009

DOI https://doi.org/10.59403/2jmvz0t

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This book puts together theory and practice of legal remedies in European direct tax law.

Why this book?

Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community.
This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers’ rights.

The book was drafted on the basis of a GREIT conference held in Cetara in 2008 on “Legal Remedies in European Tax Law”. It was conceived as a continuation to two previous events, held respectively in 2006 in Lund on “Towards an Homogenous EC Direct Tax Law” and in 2007 in Lisbon on "The Meaning and Scope of the Acte Clair Doctrine”. The latest GREIT conference was held in 2009 in Amsterdam on "Traditional and Alternative Routes to European Tax Integration".

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This book is part of the GREIT series

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Contributor(s)

Kristiina Aïma, Fabrizio Amatucci, Robert Attard, Philip Baker, Stefania Bariatti, Cécile Brokelind, Kelly Coutinho, Daniel Déak, Ana Paula Dourado, Karsten Engsig Sørensen, Carlo Garbarino, Bruno Gencarelli, Daniel Gutmann, Marjaana Helminen, Mariassunta Imbrenda, Michael Lang, Agostino Ennio La Scala, Raymond Luja, Richard Lyal, Georgios Matsos, Katerina Perrou, Pasquale Pistone, Franco Roccatagliata, Pierpaolo Rossi-Maccanico, Daniel Sarmiento, Mario Tenore, Francesco Tesauro, Edoardo Traversa, Enrico Traversa, Matthias Valta, Stefanie Valta, Frans Vanistendael, Servaas van Thiel, Danil V. Vinnitskiy, Peter J. Wattel, Dennis Weber, Adam Zalasinski and Nataša Zunic-Kovacevic.
















Legal Remedies in European Tax Law: https://doi.org/10.59403/2jmvz0t
Chapter 0 – The General Report: https://doi.org/10.59403/2jmvz0t001
Chapter 1 – The Scope for “Consistent Interpretation” in the Area of Dividend Taxation: https://doi.org/10.59403/2jmvz0t002
Chapter 2 – Some Remarks on the Application of Community Law, Its Legal Effects and the Relationship between These Concepts: https://doi.org/10.59403/2jmvz0t003
Chapter 3 – The European Commission’s Soft-Law Approach and Its Possible Impact on EC Tax Law Interpretation: https://doi.org/10.59403/2jmvz0t004
Chapter 4 – Interpreting European Law in National Courts: Treating in the Limits of the Possible, or of the Impossible?: https://doi.org/10.59403/2jmvz0t005
Chapter 5 – The Failure to Reply a Specific Question Posed by the National Court: A Case of Lack of Legal Protection at the Level of the European Court of Justice: https://doi.org/10.59403/2jmvz0t006
Chapter 6 – Enhancing Taxpayers’ Community Rights: A Tax Board for Advance Rulings in EC Tax Law at the ECJ?: https://doi.org/10.59403/2jmvz0t007
Chapter 7 – Law and Facts and the Interpretative Jurisdiction of the ECJ in Preliminary Rulings in Direct Tax Matters: https://doi.org/10.59403/2jmvz0t008
Chapter 8 – The Legal Protection of Taxpayers in the Framework of Preliminary Questions: https://doi.org/10.59403/2jmvz0t009
Chapter 9A– Legal Protection of Taxpayers and Preliminary Ruling Procedures: Experience of the Russian Federation: https://doi.org/10.59403/2jmvz0t010
Chapter 9B – Reconciliatory Interpretation and the Direct Effect of Decisions: The Way beyond Preliminary Ruling Procedures: https://doi.org/10.59403/2jmvz0t011
Chapter 10 – Outline of the Infringement Procedure and Its Relationship with Preliminary Interpretation Proceedings: https://doi.org/10.59403/2jmvz0t012
Chapter 11 – A European Tax Ombudsman?: https://doi.org/10.59403/2jmvz0t013
Chapter 12 – Ensuring the Effective Primacy of European Law beyond Preliminary Ruling Procedures: Some Thoughts on Strengthening the Function of Letters of Complaint and Infringement Procedures in the Field of Direct Taxes: https://doi.org/10.59403/2jmvz0t014
Chapter 13 – On a European Tax Ombudsman: https://doi.org/10.59403/2jmvz0t015
Chapter 14 – The Point on Selectivity in State Aid Review of Business Tax Measures: https://doi.org/10.59403/2jmvz0t016
Chapter 15 – The Standing of Third Parties in State Aid Cases: Recent Developments in the Case Law of the ECJ: https://doi.org/10.59403/2jmvz0t017
Chapter 16 – Reduced Effectiveness of Legal Protection of Taxpayers against Tax Measures Constituting State Aids: https://doi.org/10.59403/2jmvz0t018
Chapter 17 – Legal Protection of the Diligent Recipient of Fiscal State Aid: https://doi.org/10.59403/2jmvz0t019
Chapter 18A – Reflections on the Inconsistent Role of Competition in State Aid Rules: https://doi.org/10.59403/2jmvz0t020
Chapter 18B – Selectivity as a Criterion to Determine Whether a Tax Measure Constitutes State Aid: https://doi.org/10.59403/2jmvz0t021
Chapter 19 – Publication of Income Data and Privacy from a Perspective of Private Law: https://doi.org/10.59403/2jmvz0t022
Chapter 20 – Fundamental Aspects of the Liability of a Member State for Damages in Respect of Unlawful Tax Provisions: https://doi.org/10.59403/2jmvz0t023
Chapter 21 – Refund of Taxes and Charges Collected Contrary to Community Law: https://doi.org/10.59403/2jmvz0t024
Chapter 22A– Protection of the Taxpayer in Relation to Fiscal Penalties in the Case Law of the European Court of Justice: https://doi.org/10.59403/2jmvz0t025
Chapter 22B – Promoting Private Enforcement in Tax Matters: https://doi.org/10.59403/2jmvz0t026
Chapter 23 – Hitchhiking to Luxembourg: Indirect Actions against Normative Acts after Jégo Quéré and Unibet: https://doi.org/10.59403/2jmvz0t027
Chapter 24 – Judicial Cooperation and Taxpayer Protection. The Effective Implementation of ECJ Preliminary Rulings: The Example of Case C-234/01 “Gerritse”: https://doi.org/10.59403/2jmvz0t028
Chapter 25 – Some Remarks on the Hindrances in Access to Justice and the Right to Free-Standing Action in European Tax Law: https://doi.org/10.59403/2jmvz0t029
Chapter 26 – Time Limits, Legal Protection and their Extension: https://doi.org/10.59403/2jmvz0t030
Chapter 27 – Issues in Remedying Tax Overpaid by Virtue of Illegality: A Case Study of the UK: https://doi.org/10.59403/2jmvz0t031
Chapter 28 – “Forum Shopping” in EC Tax Law Matters in the Light of the Principle of Legal Certainty: https://doi.org/10.59403/2jmvz0t032
Chapter 29 – Forum Shopping with the ECJ: https://doi.org/10.59403/2jmvz0t033
Chapter 30 – On Forum Shopping through the ECJ and the Need for Juristenrecht: https://doi.org/10.59403/2jmvz0t034
Chapter 31 – The European Convention on Human Rights, a Tool to Ensure the Efficiency of EC Law: https://doi.org/10.59403/2jmvz0t035
Chapter 32 – The Taxpayer’s Human Rights in the Examination of the European Court of Human Rights: https://doi.org/10.59403/2jmvz0t036
Chapter 33 – The EU Prohibition of Abuse of Law and the Limits of the Principle of “External” Res Judicata in Conflict with European Law: https://doi.org/10.59403/2jmvz0t037
Chapter 34 – Revoking the Irrevocable: The Need to Give Taxpayers an Effective Protection of Rights Granted by the EC Treaty Even in the Case of Final Non-Appealable Acts: https://doi.org/10.59403/2jmvz0t038
Chapter 35 – Some Comments on European Tax Law and Human Rights: https://doi.org/10.59403/2jmvz0t039
List of Authors: https://doi.org/10.59403/2jmvz0t040
List of Abbreviations: https://doi.org/10.59403/2jmvz0t041
Other Titles in the GREIT Series: https://doi.org/10.59403/2jmvz0t042

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