European Business Law
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Chapter 1: Scope of application
Chapter 2: Prohibition of measures having equivalent effect
Chapter 3: Exceptions to the prohibition on measures having equivalent effect
Chapter 4: Prohibition of charges having equivalent effect
Chapter 5: Prohibition of discriminatory internal taxation
Section 2: Extent of reimbursement
Chapter 7: Adjustment of State monopolies of a commercial character
Title 2: Free movement of persons and services
Title 3: Free movement of capital
Part 2: Completion of the internal market
65. Procedure for reimbursement
1 minute de lecture
The provisions of the Treaty on the Functioning of the European Union on customs duties, taxes having equivalent effect and internal taxation produce direct effects and create individual rights which national courts must protect . By virtue of the principle of primacy, those provisions prevail over conflicting provisions of national law . The conditions for bringing an action and reimbursement are …
