The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties)1
Authors
Ricardo García Antón
Assistant Professor of International and European Tax Law at Fiscal Institute Tilburg, Tilburg School of Economics and Management, Tilburg University, Netherlands
Zdeněk Nový
Assistant Professor in International and EU Law at the Faculty of Law of Masaryk University, Czechia
David Báez Seara
Principal Legal Counsel, European Central Bank, Frankfurt, Germany and Visiting Lecturer, Catholic University of Lille, France
DOI: https://doi.org/10.2478/ntaxj-2023-0010 | Journal eISSN: 2246-1809
Language: English
Page range: 62 - 94
Submitted on: Jun 26, 2023
Accepted on: Feb 15, 2024
Published on: May 20, 2025
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
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© 2025 Ricardo García Antón, Zdeněk Nový, David Báez Seara, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.