The Resource Die neue Amtshilferichtlinie der EU im Bereich der Ermittlungsamtshilfe = The new EU Directive on administrative co-operation in the field of taxation

Die neue Amtshilferichtlinie der EU im Bereich der Ermittlungsamtshilfe = The new EU Directive on administrative co-operation in the field of taxation

Label
Die neue Amtshilferichtlinie der EU im Bereich der Ermittlungsamtshilfe = The new EU Directive on administrative co-operation in the field of taxation
Title
Die neue Amtshilferichtlinie der EU im Bereich der Ermittlungsamtshilfe = The new EU Directive on administrative co-operation in the field of taxation
Creator
Subject
Language
eng
Summary
On 15 February 2011, the new Directive on administrative co-operation in the field of taxation, Directive 2011/16/EU, was issued, thereby replacing the old Directive 77/799/EEC. The Directive will come into effect on 1 January 2013. As far as the new provisions on automatic exchange of information are concerned, the deadline for establishing the necessary requirements has been extended to 1 January 2015. The author summarizes the main features of the Directive and indicates the most important new aspects compared with the existing features of exchange of information
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Jirousek, H
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • mutual assistance
  • EU law
  • exchange of information
Label
Die neue Amtshilferichtlinie der EU im Bereich der Ermittlungsamtshilfe = The new EU Directive on administrative co-operation in the field of taxation
Instantiates
Publication
Label
Die neue Amtshilferichtlinie der EU im Bereich der Ermittlungsamtshilfe = The new EU Directive on administrative co-operation in the field of taxation
Publication

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