The Resource The impact of European law on domestic procedural tax law : wrongfully underestimated?

The impact of European law on domestic procedural tax law : wrongfully underestimated?

Label
The impact of European law on domestic procedural tax law : wrongfully underestimated?
Title
The impact of European law on domestic procedural tax law : wrongfully underestimated?
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Subject
Language
eng
Summary
This article describes the influence of European law on procedural tax law. Procedural tax law is here defined as the totality of rules regarding the manner in which material tax liabilities should be expressed in the actual payment of tax. The authors first outline the European law framework against which domestic procedural tax law should be tested. Subsequently, they discuss in more detail the notable influence of European Community (EC) law to several specific domestic rules and concepts of procedural tax law, such as entitlement to compensation for EC infringements, unlawful administration of justice, rules of evidence, and fixed payment of procedural costs. Further, the authors discuss whether national time limits, the impossibilities for an administrative body to re-examine an earlier decision, procedural legal effect, and the principle of res judicata, are compatible with European law
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2010),
http://library.link/vocab/creatorName
  • Eijsden, J.A.R. van
  • Dam, J.J. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • procedural tax law
  • EU tax law
  • fundamental freedoms
Label
The impact of European law on domestic procedural tax law : wrongfully underestimated?
Instantiates
Publication
Label
The impact of European law on domestic procedural tax law : wrongfully underestimated?
Publication

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