Right to be paid interest on overpayment of taxes in breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu
In: CFE Tax Advisers
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In: CFE Tax Advisers
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In: European Taxation, Band 56, Heft 1
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In: European Taxation, Band 56, Heft 2/3
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Working paper
In: European Taxation, Band 56, Heft 2/3
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In: CFE Tax Advisers Europe
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In: CFE Tax advisers europe
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In: European Taxation, Band 56, Heft 5
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In: European Taxation, Band 56, Heft 6
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In: CFE Tax Advisers Europe 2022
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In: European Taxation, 2020
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In: European Taxation, Band 57, Heft 4
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In: European Taxation, Band 57, Heft 1
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This is an Opinion Statement prepared by the CFE ECJ Task Force on Case C-172/13, European Commission v United Kingdom, which was decided by the Grand Chamber of the Court of Justice of the European Union (ECJ) on February 2015. This case is in some ways a follow-up to the ECJ's decision in Marks & Spencer and comments on whether the legislative amendments introduced by the United Kingdom are sufficient to ensure compliance with European Union law. After illustrating the case, arguments of the parties and decision of the Court, this Opinion Statement will focus on selected critical points from the Courts decision and Advocate General Kokott's opinion.
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