De Troyer, Ilse
The tax debtor's right of defence in case of cross-border collection of taxes / Ilse De Troyer .-- , 2019
Resumen.
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.
RECLAMACION ECONOMICO ADMINISTRATIVA
PROCEDIMIENTO ECONOMICO ADMINISTRATIVO
DEUDA TRIBUTARIA
CONTRIBUYENTES
DERECHOS
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 1, February 2019, p. 18-31
The tax debtor's right of defence in case of cross-border collection of taxes / Ilse De Troyer .-- , 2019
Resumen.
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.
RECLAMACION ECONOMICO ADMINISTRATIVA
PROCEDIMIENTO ECONOMICO ADMINISTRATIVO
DEUDA TRIBUTARIA
CONTRIBUYENTES
DERECHOS
UNION EUROPEA
EC Tax Review 0928-2750 [print] v. 28, n. 1, February 2019, p. 18-31