43Therefore, the five-year limitation period, provided for in Article 70(1) of the Tax Code, must a fortiori be considered to be, in principle, consistent with the principle of effectiveness, in so far as it is such as to enable any normally attentive taxable person validly to assert the rights he derives from EU law.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.