The Resource Cross-Border tax recovery assistance and the fundamental rights of the tax debtor

Cross-Border tax recovery assistance and the fundamental rights of the tax debtor

Label
Cross-Border tax recovery assistance and the fundamental rights of the tax debtor
Title
Cross-Border tax recovery assistance and the fundamental rights of the tax debtor
Creator
Subject
Language
eng
Summary
Administrative arrangements for cross-border tax recovery assistance generally focus on ensuring and facilitating the recovery of taxes in an international context. ECJ case law, although limited in this area, confirms the need to focus on legal protection of the fundamental rights of tax debtors. This note describes how this principle may influence the use of the EU Mutual Assistance Recovery Directive (2010/24), as well as other legal instruments for tax recovery assistance
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 4 ; p. 158-161
http://library.link/vocab/creatorName
De Troyer, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • fundamental freedoms
  • recovery of tax
  • ECJ case law
  • mutual assistance
  • legal protection
  • EU Charter of Fundamental Rights
Label
Cross-Border tax recovery assistance and the fundamental rights of the tax debtor
Instantiates
Publication
Label
Cross-Border tax recovery assistance and the fundamental rights of the tax debtor
Publication

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