The Resource EU Whistle-blower Directive : taking taxpayers' rights seriously
EU Whistle-blower Directive : taking taxpayers' rights seriously
Resource Information
The item EU Whistle-blower Directive : taking taxpayers' rights seriously represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item EU Whistle-blower Directive : taking taxpayers' rights seriously represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- On 23 October 2019, the European Parliament and the Council adopted the Whistle-blower Directive. This article raises a fundamental question: does the Whistle-blower Directive respect taxpayers' rights? In order to answer this question, the article first deals with two other preliminary issues. Firstly, it is asked whether the European Union has the competence to introduce whistle-blower protection, especially with regard to tax matters. Secondly, the article expounds on the impact of the Whistle-blower Directive on tax matters
- Language
- eng
- Label
- EU Whistle-blower Directive : taking taxpayers' rights seriously
- Title
- EU Whistle-blower Directive : taking taxpayers' rights seriously
- Language
- eng
- Summary
- On 23 October 2019, the European Parliament and the Council adopted the Whistle-blower Directive. This article raises a fundamental question: does the Whistle-blower Directive respect taxpayers' rights? In order to answer this question, the article first deals with two other preliminary issues. Firstly, it is asked whether the European Union has the competence to introduce whistle-blower protection, especially with regard to tax matters. Secondly, the article expounds on the impact of the Whistle-blower Directive on tax matters
- Citation source
- In: World tax journal. - Amsterdam. - Vol. 13 (2021), no. 2 ; 30 p
- http://library.link/vocab/creatorName
- Kostikidis, S
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- taxpayer rights
- EU Directive
- reporting requirements
- European Convention on Human Rights
- EU Charter of Fundamental Rights
- proportionality
- justification
- Label
- EU Whistle-blower Directive : taking taxpayers' rights seriously
- Label
- EU Whistle-blower Directive : taking taxpayers' rights seriously
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-Whistle-blower-Directive--taking-taxpayers/2gyja5Vrjvk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-Whistle-blower-Directive--taking-taxpayers/2gyja5Vrjvk/">EU Whistle-blower Directive : taking taxpayers' rights seriously</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-Whistle-blower-Directive--taking-taxpayers/2gyja5Vrjvk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-Whistle-blower-Directive--taking-taxpayers/2gyja5Vrjvk/">EU Whistle-blower Directive : taking taxpayers' rights seriously</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
