Legal Remedies in European Tax Law

Legal Remedies in European Tax Law
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".


Sample excerpt, including table of contents

This book is part of the GREIT series

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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
Chapter 0 – The General Report
Chapter 1 – The Scope for “Consistent Interpretation” in the Area of Dividend Taxation
Chapter 2 – Some Remarks on the Application of Community Law, Its Legal Effects and the Relationship between These Concepts
Chapter 3 – The European Commission’s Soft-Law Approach and Its Possible Impact on EC Tax Law Interpretation
Chapter 4 – Interpreting European Law in National Courts: Treating in the Limits of the Possible, or of the Impossible?
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
Chapter 6 – Enhancing Taxpayers’ Community Rights: A Tax Board for Advance Rulings in EC Tax Law at the ECJ?
Chapter 7 – Law and Facts and the Interpretative Jurisdiction of the ECJ in Preliminary Rulings in Direct Tax Matters
Chapter 8 – The Legal Protection of Taxpayers in the Framework of Preliminary Questions
Chapter 9A– Legal Protection of Taxpayers and Preliminary Ruling Procedures: Experience of the Russian Federation
Chapter 9B – Reconciliatory Interpretation and the Direct Effect of Decisions: The Way beyond Preliminary Ruling Procedures
Chapter 10 – Outline of the Infringement Procedure and Its Relationship with Preliminary Interpretation Proceedings
Chapter 11 – A European Tax Ombudsman?
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
Chapter 13 – On a European Tax Ombudsman
Chapter 14 – The Point on Selectivity in State Aid Review of Business Tax Measures
Chapter 15 – The Standing of Third Parties in State Aid Cases: Recent Developments in the Case Law of the ECJ
Chapter 16 – Reduced Effectiveness of Legal Protection of Taxpayers against Tax Measures Constituting State Aids
Chapter 17 – Legal Protection of the Diligent Recipient of Fiscal State Aid
Chapter 18A – Reflections on the Inconsistent Role of Competition in State Aid Rules
Chapter 18B – Selectivity as a Criterion to Determine Whether a Tax Measure Constitutes State Aid
Chapter 19 – Publication of Income Data and Privacy from a Perspective of Private Law
Chapter 20 – Fundamental Aspects of the Liability of a Member State for Damages in Respect of Unlawful Tax Provisions
Chapter 21 – Refund of Taxes and Charges Collected Contrary to Community Law
Chapter 22A– Protection of the Taxpayer in Relation to Fiscal Penalties in the Case Law of the European Court of Justice
Chapter 22B – Promoting Private Enforcement in Tax Matters
Chapter 23 – Hitchhiking to Luxembourg: Indirect Actions against Normative Acts after Jégo Quéré and Unibet
Chapter 24 – Judicial Cooperation and Taxpayer Protection. The Effective Implementation of ECJ Preliminary Rulings: The Example of Case C-234/01 “Gerritse”
Chapter 25 – Some Remarks on the Hindrances in Access to Justice and the Right to Free-Standing Action in European Tax Law
Chapter 26 – Time Limits, Legal Protection and their Extension
Chapter 27 – Issues in Remedying Tax Overpaid by Virtue of Illegality: A Case Study of the UK
Chapter 28 – “Forum Shopping” in EC Tax Law Matters in the Light of the Principle of Legal Certainty
Chapter 29 – Forum Shopping with the ECJ
Chapter 30 – On Forum Shopping through the ECJ and the Need for Juristenrecht
Chapter 31 – The European Convention on Human Rights, a Tool to Ensure the Efficiency of EC Law
Chapter 32 – The Taxpayer’s Human Rights in the Examination of the European Court of Human Rights
Chapter 33 – The EU Prohibition of Abuse of Law and the Limits of the Principle of “External” Res Judicata in Conflict with European Law
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
Chapter 35 – Some Comments on European Tax Law and Human Rights
List of Authors
List of Abbreviations
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