Legal Remedies in European Tax Law
Editor: Pasquale Pistone
Summary

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.

View sample chapter   |   View table of contents

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".

These three conferences also produced books that were drafted on the basis of their discussions:

 
Main contents
  • Part One: Reconciliatory Interpretation and the Direct Effect of Decisions
  • Part Two: Legal Protection of Taxpayers in Preliminary Ruling Procedures
  • Part Three: Legal Remedies and Infringement Procedures
  • Part Four: Direct Action – State Aids
  • Part Five: Liability for Damages in European Law and Taxation
  • Part Six: Hindrances in Access to Justice and the Right to Free Standing Action
  • Part Seven: Forum Shopping – Differences in Statutes of Limitation and in Action before
    Civil Courts (for Damages) and Tax Courts (for Appealing a Tax Audit)
  • Part Eight: Legal Remedies for an Effective Protection of Taxpayers in the Presence of Non-appealable Acts or Decisions Infringing European Law
Contributors
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.
Customer Service
Clients worldwide:
Tel.: +31-20-554 0176
Fax: +31-20-620 8626
E-mail: Customer Service

North and Latin American clients:
Tel.: +1-703-442 7757
Fax: +1-703-442 7758
E-mail: IBFD USA
Terms & Conditions
The general terms and conditions of IBFD are available here.
Related book

EU Tax Law – Direct Taxation

This book provides a clear picture of all the EC law norms that are relevant from the perspective of direct taxes. It explains how these norms are, and should be, interpreted and how they affect national tax laws and the tax treatment in EU Member States.