Tributos pagados indebidamente y protección del derecho a la propiedad del contribuyente conforme al artículo 1 del Protocolo nº 1 del Convenio Europeo de Derechos Humanos

• Date: 01 January 2014
• Author: Junping Zheng

      

© Copyright Seast – Todos los derechos reservados

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



 !"#

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$%

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&'

            

   

           

          

           

     !     

          

             

" "

"

 # $"%

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 

   

#      & "   

 # "  " 

            

 #

  "     #

# %

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 '   ( )" * +     

"           & ,  

'     $" -     ./.01

2333/ 456

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 * )"$ $" +  7  8

+    9 : ;## 7   '5 :"

'=>

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& ?  ' @   



      

© Copyright Seast – Todos los derechos reservados

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          

"          

   "       

   & ,   '    $" -

2"'$-4

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(

A           

          

     



             

      !"

           

#    $       

 %

$ "" "      "   

     "    

     

"

B



C

'$-

!            

       

    % 

    ?      !"  

A% D        ?   

        

   

&,'$-





1

E%&,' $"-

B

'$-"

      & = $" 

9'

C

   '"   "   '$-  

 '   "  

  "          

"" 

      

© Copyright Seast – Todos los derechos reservados





&    (    

)!

!           ( 

           

          $ 

   "

?

F

 

            

%

6



           

?   +    #  

         

&,  # ( 

 

&,

        

G

     ? 



0

 '       



            

 A?D  %

   "

          

% 

F

 9@              

#  % H            

$"

6

 I  J+  & I"  "  '    -

I"K&'EG,E% 9L" 93

 FB/FB  FB./FB9  . 9 G6. CH +" -:  

;0G./6FG61/669G$GG1BC

G

 '      ?         

 '#H

    $" % 2 4   

       " 

   &,     

AD

0

$       ?  

%  !    #  

   &    

 " E% 99 $  > 9

C.00.BC

      

© Copyright Seast – Todos los derechos reservados

1

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            

       ? 9  

+"

     $      

+          

            



           

        #  

 ?         

    %    



7      #( 

" "        % 

    $"   7



   

        

.

 

   



  9         

         

 "#            %

      

'     +  #   

 

     

       '    

A87E9D!$ 8A   

"        

            

# =E!     



E%9!$  >9C.00.

.

 E%   M87E9M !$  8 9  ..    .00G  

           

 =E!            % "  





E%NO5$!!E ;9G#.00C

      

© Copyright Seast – Todos los derechos reservados

B



          

=E!D

1



$   + " ?#

     %        

 !    @    

B

 

  "          

        

? 





*& ! 

 "#

$   ?  +  



    @    @    

+         

      P

          "  

 &,'$-



*&"+

             

      @  ( 

    

C

 %

 %       

F

   



6



1

A87E9D!$ 87;!I=!9...00G1

B

!  A% D      



C

     +     

   &            

%

F

               

    'E% 9Q  

79F?.0B

6

 =             

2   ?4            

#2  4 

      

© Copyright Seast – Todos los derechos reservados

C



$     ?   

H

 



G



9  ?         

     # 

           $ 

           

     #  ""    

AD            

'         "  

   MM     

"   



  9 

    2    #4  

       

 R #      % 

%S&"

#             

           



O  

   9 

           

            

     (     

      "   

          

          

   E%  Q5!E ;9 

G#.00C1.

G

 P  @        %  8

'

      

© Copyright Seast – Todos los derechos reservados

F



 "   %   

         #   

 !         %  

?

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*&+

*    #     %

"   @    @

  '        

?!@@

    +    

.0

 

  9 9Q   7

1000T   @

.

  

@"





& ,   -  



$

     ?      

9? 



7   

      ? 2?4   

 ?          

     " 

..

    

(?     

"?

.0

          %(  

 "   @      



.

9F?.0B.

..

       =         

    &       

  P N A+" " 3 "    

 " " '  -I"D (')*

.00051C

      

© Copyright Seast – Todos los derechos reservados

6



  -   #      

   H       

    @  U 

        # 



P   

       " " 

? $"   

 





.& 

        

  AD    "      

?%    

'     M? M   ? 

2%4   

         

        & ,   '$- 

+$"-? #

#        #   

      %   

       9 

"           "

"'"

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

!          " 

 % " " ?  "    

"





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 '             

'    "  %      @   

 