Kostikidis, Savvas
EU Whistle-blower Directive taking taxpayers' rights seriously electrónico / Savvas Kostikidis .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
On 23 October 2019, the European Parliament and the Council adopted the Whistle-blower Directive. This article raises a fundamental question: does the Whistle-blower Directive respect taxpayers' rights? In order to answer this question, the article first deals with two other preliminary issues. Firstly, it is asked whether the European Union has the competence to introduce whistle-blower protection, especially with regard to tax matters. Secondly, the article expounds on the impact of the Whistle-blower Directive on tax matters.
CONTRIBUYENTES
DERECHOS
RECLAMACIONES Y RECURSOS
UNION EUROPEA
LEGISLACION COMUNITARIA
World Tax Journal v. 13, n. 2, 2021, 30 p.
EU Whistle-blower Directive taking taxpayers' rights seriously electrónico / Savvas Kostikidis .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
On 23 October 2019, the European Parliament and the Council adopted the Whistle-blower Directive. This article raises a fundamental question: does the Whistle-blower Directive respect taxpayers' rights? In order to answer this question, the article first deals with two other preliminary issues. Firstly, it is asked whether the European Union has the competence to introduce whistle-blower protection, especially with regard to tax matters. Secondly, the article expounds on the impact of the Whistle-blower Directive on tax matters.
CONTRIBUYENTES
DERECHOS
RECLAMACIONES Y RECURSOS
UNION EUROPEA
LEGISLACION COMUNITARIA
World Tax Journal v. 13, n. 2, 2021, 30 p.