Economics, Econometrics and Finance

L. Pakarinen

2011.6.10European Taxation

DOI: 10.59403/27xq0cp

tlooto Summary

Court of Justice judgment clarifies EU export refund system interpretation

Abstract

An information note addressed to the national courts concerning the preliminary ruling procedure before the Court of Justice was communicated to them by the competent national authorities in 1996. That note having shown itself to be of use in practice, the Court has taken steps to bring it up to date in the light of experience and now considers it appropriate to distribute it by means of publication in the Official Journal of the European Union.

Citation format

PAKARINEN, L. Court of justice. European Taxation, 2011.