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European Observer on fundamental right's respect

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Case Law C- 417/10 (29/03/2012)

Type: Judgment

Authority: European Authorities: Euopean Union' Court of Justice

Date: 03/29/2012

Subject: According to the Court, European Union law (in particular the principle of the prohibition of abuse of rights, the free movement of capitals, the principle of non-discrimination, the rules on State aid and the obligation to ensure the effective application of European Union law) does not preclude the application of a provision of national law which provides for proceedings pending before the court giving judgment at final instance in tax matters to be concluded in return for payment of a sum equivalent to 5% of the value of the claim, where those proceedings originate in an application made at first instance more than 10 years before the date of entry into force of that provision and the tax authorities have been unsuccessful at first and second instance. The aim of this exceptional measure is to ensure observance of the principle that judgment must be given within a reasonable time.

Parties: Ministero dell’Economia e delle Finanza, Agenzia delle Entrate

Classification: Equality - Art. 21 Non discrimination - Justice - Art. 47 Justice: effective - General provisions - Art. 54 Prohibition of abuse of rights

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