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https://www.um.edu.mt/library/oar/handle/123456789/122002| Title: | 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 |
| Other Titles: | Legal remedies in European tax law |
| Authors: | Attard, Robert |
| Keywords: | Taxation -- Law and legislation -- European Union countries European Court of Justice European Court of Human Rights Right of property -- European Union countries -- Cases Law -- International unification |
| Issue Date: | 2009 |
| Publisher: | IBFD Publications |
| Citation: | Attard, R. (2009). 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. In P. Pistone (Ed.), Legal remedies in European tax law (pp. 515-537). Amsterdam: IBFD. |
| Abstract: | The European Court of Justice (hereinafter: ECJ or Court) has, in the course of its workings, established three fundamental principles: • Community law has a direct effect in the Member States and consequently European citizens may rely directly on Community provisions before their national courts; • The primacy of Community law, EU law, overrides domestic law; • The liability of a Member State to individuals for damage caused to them by an infringement of Community law by that State. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/122002 |
| ISBN: | 9789087220655 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 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 2009.pdf Restricted Access | 357.49 kB | Adobe PDF | View/Open Request a copy |
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