Opinion of Advocate General Szpunar in the case Câmpean. The principle of equivalence in the defence of rights under EU law and rights under national law precludes the application in Member States' national law of rules on refunding tax declared incompatible with EU law which are less favourable than the rules on refunding tax levied in breach of national law. It is for the national courts to make that assessment.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

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