The Resource Recovery assistance in the EU : evaluation of Directive 2010/24/EU : time for an update?

Recovery assistance in the EU : evaluation of Directive 2010/24/EU : time for an update?

Label
Recovery assistance in the EU : evaluation of Directive 2010/24/EU : time for an update?
Title
Recovery assistance in the EU : evaluation of Directive 2010/24/EU : time for an update?
Creator
Subject
Language
eng
Summary
This article provides an evaluation of the use and effects of Directive 2010/24/EU concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, adopted on 16 March 2010 by the Council of the European Union. According to the Council, a new directive had to be adopted for the following reasons: the scope of mutual recovery assistance had to be extended, in order to better safeguard the financial interests of the Member States and the neutrality of the internal market, and it was necessary to make recovery assistance more efficient and effective and to facilitate it in practice. The new directive 2010/24 applies to recovery assistance between EU Member States since 1 January 2012
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 23 (2014),
http://library.link/vocab/creatorName
De Troyer, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • mutual assistance
  • recovery of tax
  • EU Directive
  • exchange of information
Label
Recovery assistance in the EU : evaluation of Directive 2010/24/EU : time for an update?
Instantiates
Publication
Label
Recovery assistance in the EU : evaluation of Directive 2010/24/EU : time for an update?
Publication

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