The Resource The tax debtor's right of defence in case of cross-border collection of taxes

The tax debtor's right of defence in case of cross-border collection of taxes

Label
The tax debtor's right of defence in case of cross-border collection of taxes
Title
The tax debtor's right of defence in case of cross-border collection of taxes
Creator
Subject
Language
eng
Summary
In the Donnellan judgment (28 April 2018, C-34/17), the European Court of Justice provides some clarification with regard to the protection of a tax debtor's right of defence in situations of cross-border assistance for the recovery of tax claims and tax related penalties. The author of the article states that this decision leads to a number of new questions, in particular with regard to the correct interpretation of Article 14 of Directive 2010/24 on mutual tax recovery assistance
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 28 (2019), no. 1 ; p. 18-31
http://library.link/vocab/creatorName
De Troyer, I
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • recovery of tax
  • collection of tax
  • enforcement
  • EU Charter of Fundamental Rights
Label
The tax debtor's right of defence in case of cross-border collection of taxes
Instantiates
Publication
Label
The tax debtor's right of defence in case of cross-border collection of taxes
Publication

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