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Previous	OP 2141-B/2006/3-2 Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty	OP 2141-B/2006/3-3 German CFC legislation pending before the European Court of Justice	OP 2141-B/2006/3-4 Prohibition of discriminations in the free movement of capital	OP 2141-B/2006/3-5 The (un)lawfulness of IRAP in the European legal System	OP 2141-B/2006/4-1 Convention on mutual administrative assistance in tax matters and Community rules	OP 2141-B/2006/4-2 Capital movements and third countries	OP 2141-B/2006/4-3 Towards a convergence of coordination in social security and tax law ?	Next

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Biblioteca del Instituto de Estudios Fiscales

The (un)lawfulness of IRAP in the European legal System the European Court of Justice's potential new trends with regard to temporal limitation of itsinterpretative decision Francesco Nanetti and Giulio Mazzotti