The Resource X and Passenheim-van Schoot : Dutch extension of the recovery period is in line with EC Law

X and Passenheim-van Schoot : Dutch extension of the recovery period is in line with EC Law

Label
X and Passenheim-van Schoot : Dutch extension of the recovery period is in line with EC Law
Title
X and Passenheim-van Schoot : Dutch extension of the recovery period is in line with EC Law
Creator
Subject
Language
eng
Summary
Commentary on the judgment of the ECJ in the cases X and Passenheim-van Schoot. The ECJ rules that EC-law doesn't preclude the application by a Member State, where savings balances and income from those balances are concealed from the tax authorities of that Member State and the latter have no evidence of their existence which would enable an investigation to be initiated, of a longer recovery period when the balances are held in another Member State than when they are held in the first Member State
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 9 ; p. 27-40
http://library.link/vocab/creatorName
Weber, D. (Dennis)
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • savings
  • bank secrecy
  • individual income tax
  • wealth tax
  • foreign source income
  • ECJ case law
Label
X and Passenheim-van Schoot : Dutch extension of the recovery period is in line with EC Law
Instantiates
Publication
Label
X and Passenheim-van Schoot : Dutch extension of the recovery period is in line with EC Law
Publication

Library Locations

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      52.37366609999999 4.9336932
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