The Resource Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales

Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales

Label
Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales
Title
Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales
Creator
Subject
Language
eng
Summary
This article deals with taxpayer rights in case of the Mutual Assistance Procedure (MAP) for the recovery of tax claims in the European Union. This is explained in terms of the different stages of the MAP. Then it considers some relevant cases of the European Court of Justice and the European Court of Human Rights which affected taxpayer rights and the tax collector's powers
Citation source
In: Revista Técnica Tributaria : AEDAF - Madrid. - (2019), no. 125 ; p. 81-93
http://library.link/vocab/creatorName
Smitte, P. van der
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • taxpayer rights
  • human rights
  • MAP
  • DAC
  • EU Directive
  • recovery of tax
  • ECJ case law
  • ECHR case law
  • collection of tax
Label
Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales
Instantiates
Publication
Contents
Includes bibliography
Label
Taxpayer's rights in the mutual assistance procedure for the recovery of tax claims = Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales
Publication
Contents
Includes bibliography

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