Κατεύθυνση Δημοσίου Δικαίου
Library of the School of Law

2018-05-05

2018

Angelopoulos Ioannis

Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής, Νομική Σχολή, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών

Αρχή της νομιμότητας και επιστροφή των αχρεωστήτως καταβληθέντων φόρων

Greek

The principle of legality and the repayment of taxes unduly paid

The prolonged fiscal crisis that has already prevailed over the last eight years in the country, has brought tax law to the forefront of interest, as the continued adoption of fiscal measures, which have been taken, as a result of state commitments at international level, seriously affects the fundamental rights of taxpayers. The particularly difficult financial conditions prevailing both domestically and internationally, often result in a less strict observance of the constitutional provisions and of the fundamental principles of administrative law, that are also constitutional and supranational.
This diploma thesis deals with the «principle of legality» or as alternatively called «the rule of law», as a general principle of the administrative law governing all the action of the Public Administration, and more specifically with the principle of the lawfulness of the tax, in relation to taxes unduly paid. The latter two issues are being analysed in two separate sections, while the final section of the essay focus on «the principle of legality of the tax on the repayment of taxes unduly paid in the light of European law». The present essay has as aim the understanding of all theoretical issues related to the aforementioned concepts, the reference of the relevant provisions of the current legislation (with some brief references to the past provisions) and also how the latter are used by the Greek Courts and the Court of the European Union too.

Law and Legislation

principle of legality, rule of law, repayment of taxes unduly paid

No

0

No

21

69

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https://pergamos.lib.uoa.gr/uoa/dl/object/2750961