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The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties)1 Cover

The Compatibility of the Spanish Windfall Levy on Credit Institutions with EU Law and International Economic Law (Investment Law and Tax Treaties)1

Nordic Tax Journal
Volume 2024 (2024): Issue 1 (December 2024)
By: Ricardo García Antón,  Zdeněk Nový and  David Báez Seara  
Open Access
|May 2025

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
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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:
Windfall Tax,
Banks and Credit Institutions,
Discrimination,
State Aid,
EU Monetary Policy,
Banking Supervision,
Bilateral Investment Treaties,
Bilateral Tax Treaties
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 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.

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