In the recent judgment 1093/2023, dated July 25th, the Supreme Court has established an interpretative guideline regarding the immediate application by judges of the principles stipulated in European Union Law, without the need to submit a preliminary question to the CJEU when the issue has been clarified in other rulings. The Supreme Court has thus… Continue reading Tax advisor: Revocation of tax penalties based on the principle of proportionality of European Union Law
Tag: European Union Law
Tax advisor: Restricting the refund of undue payments and the interest thereon, when made under national legislation contrary to EU law, violates the principles of effectiveness and loyal cooperation.
In its judgment of 8 June 2023, the Court of Justice of the European Union (CJEU) held that national legislation which temporarily limits the period for accrual of interest on the undue payment due to the taxpayer, because the tax which gave rise to that payment is considered to be contrary to EU law, infringes… Continue reading Tax advisor: Restricting the refund of undue payments and the interest thereon, when made under national legislation contrary to EU law, violates the principles of effectiveness and loyal cooperation.