The Resource EU Whistle-blower Directive : taking taxpayers' rights seriously

EU Whistle-blower Directive : taking taxpayers' rights seriously

Label
EU Whistle-blower Directive : taking taxpayers' rights seriously
Title
EU Whistle-blower Directive : taking taxpayers' rights seriously
Creator
Subject
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
Instantiates
Publication
Label
EU Whistle-blower Directive : taking taxpayers' rights seriously
Publication

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