Ryan, John
Recent developments in the enforcement of EU tax law in Ireland / by John Ryan, Tomás Bailey and Rachel O'Sullivan .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine recent Irish court decisions stating that the Tax Appeals Commission has authority to give full effect to EU law in disputes between taxpayers and Irish Revenue, there by providing taxpayers with an avenue to enforce their EU law rights before an independent expert body specifically created to resolve tax disputes.
IMPUESTOS
IRLANDA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
UNION EUROPEA
Bailey, Tomás
O'Sullivan, Rachel
Tax Notes International 1048-3306v. 101, n. 12, March 22 2021, p. 1541-1545
Recent developments in the enforcement of EU tax law in Ireland / by John Ryan, Tomás Bailey and Rachel O'Sullivan .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the authors examine recent Irish court decisions stating that the Tax Appeals Commission has authority to give full effect to EU law in disputes between taxpayers and Irish Revenue, there by providing taxpayers with an avenue to enforce their EU law rights before an independent expert body specifically created to resolve tax disputes.
IMPUESTOS
IRLANDA
INCUMPLIMIENTO DEL DERECHO COMUNITARIO
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
UNION EUROPEA
Bailey, Tomás
O'Sullivan, Rachel
Tax Notes International 1048-3306v. 101, n. 12, March 22 2021, p. 1541-1545