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

Assistant Professor of International and European Tax Law at Fiscal Institute Tilburg, Tilburg School of Economics and Management, Tilburg UniversityNetherlands

Nový, Zdeněk

Assistant Professor in International and EU Law at the Faculty of Law of Masaryk UniversityCzechia

Seara, David Báez

Principal Legal Counsel, European Central Bank, Frankfurt, Germany and Visiting Lecturer, Catholic University of LilleFrance

Language:: English

Publication timeframe:: 1 times per year
Journal 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

Journal RSS Feed

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

Ricardo García Antón

Zdeněk Nový

David Báez Seara

Article Category: Article

Published Online: May 20, 2025

Page range: 62 - 94

Received: Jun 26, 2023

Accepted: Feb 15, 2024

DOI: https://doi.org/10.2478/ntaxj-2023-0010

KeywordsWindfall Tax, Banks and Credit Institutions, Discrimination, State Aid, EU Monetary Policy, Banking Supervision, Bilateral Investment Treaties, Bilateral Tax Treaties

© 2023 Ricardo García Antón et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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

Keywords
Windfall Tax, Banks and Credit Institutions, Discrimination, State Aid, EU Monetary Policy, Banking Supervision, Bilateral Investment Treaties, Bilateral Tax Treaties