The Resource Ausländische Rechtshilfe und Verbot der Beweisverwertung = Exchange of information and a ban on the use of evidence

Ausländische Rechtshilfe und Verbot der Beweisverwertung = Exchange of information and a ban on the use of evidence

Label
Ausländische Rechtshilfe und Verbot der Beweisverwertung = Exchange of information and a ban on the use of evidence
Title
Ausländische Rechtshilfe und Verbot der Beweisverwertung = Exchange of information and a ban on the use of evidence
Creator
Subject
Language
eng
Summary
Basically, in tax procedures all evidence can be made use of. There is no ban on using certain evidence. In cases of information which has been provided in another country, however, other regulations are valid. Analyses the legal situation in Austria and describes the practical effects on the basis of recent rulings of the Administrative Court
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 13 (2003),
http://library.link/vocab/creatorName
Laudacher, M
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • burden of proof
  • exchange of information
Label
Ausländische Rechtshilfe und Verbot der Beweisverwertung = Exchange of information and a ban on the use of evidence
Instantiates
Publication
Label
Ausländische Rechtshilfe und Verbot der Beweisverwertung = Exchange of information and a ban on the use of evidence
Publication

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