Amtshilfe bei der Beitreibung von Steuerschulden zwischen Deutschland und den Niederlanden : Eine unterschätzte Form des Völkerrechts

Resource Information

The work Amtshilfe bei der Beitreibung von Steuerschulden zwischen Deutschland und den Niederlanden : Eine unterschätzte Form des Völkerrechts represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Amtshilfe bei der Beitreibung von Steuerschulden zwischen Deutschland und den Niederlanden : Eine unterschätzte Form des Völkerrechts

Creator

• Stevens, A.J.A
• Thomas, E

Subject

• MAP
• debt

Language

eng

Summary

In this article, the mutual administrative assistance in the recovery of tax claims between the Netherlands and Germany is explained. The paper first presents the recovery of tax claims under Dutch (tax) law and shows how the position of the taxpayer differs from that of other creditors in the Netherlands (I and II). The authors will then discuss the jurisdiction for appealing to the tax authorities and the appeal to the Dutch tax courts against the tax assessment or collection (III). In the event that the Dutch tax authorities cooperate with the German tax authorities, we will discuss the various agreements in the relationship between the Netherlands and Germany in the area of mutual administrative assistance in the recovery of tax debts (IV). the authors then answer the question of whether it is possible to combine several agreements and/or the EU directive as a legal basis for mutual administrative assistance in the recovery of tax debts (V)

Citation source

In: IWB. - Herne. - (2020), no.22 ; p. 916-923

Geographic coverage

• Europe
• European Union

Language note

German