The article deals with Italian provisions focusing on limits to tax reimbursement in case of EU law infringement. The ECJ in the specific case ruled that even if EU law didn’t involved the procedure of reimbursement, this one must not be so complex or lengthy to have as final result the denial of the tax reimbursement to an EU taxpayer.
Tax refund case reveals gaps in EU law
GREGGI, Marco
2003
Abstract
The article deals with Italian provisions focusing on limits to tax reimbursement in case of EU law infringement. The ECJ in the specific case ruled that even if EU law didn’t involved the procedure of reimbursement, this one must not be so complex or lengthy to have as final result the denial of the tax reimbursement to an EU taxpayer.File in questo prodotto:
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