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Recovery of Tax-Related State Aid in Spain: Current Scenario and Legislative Initiatives for Immediate and Effective Recovery

Saturnina Moreno González

This work examines the problems posed by the absence of specific procedural channels in Spanish law for the recovery of tax-related State aid. It presents the reasons for their necessity and critically examines the procedures for the recovery of tax-related aid proposed in the preliminary draft of a bill to amend the General Tax Act.
Keywords: Unlawful and incompatible aid, Immediate and effective recovery, Procedural autonomy, Legitimate expectations, Absolute impossibility, Real beneficiary, Recoverable amount, Right to a hearing, Limitation period, Administrative resources


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