TY - JOUR T1 - Recovery of Tax-Related State Aid in Spain: Current Scenario and Legislative Initiatives for Immediate and Effective Recovery A1 - Moreno González, Saturnina PY - 2015 N2 - 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 JF - European State Aid Law Quarterly JA - European State Aid Law Quarterly VL - 14 IS - 3 UR - ER -