The tax debtor's right of defence in case of cross-border collection of taxes Ilse De Troyer
By: De Troyer, Ilse
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Material type: 
ArticlePublisher: 2019Subject(s): RECLAMACION ECONOMICO ADMINISTRATIVA | PROCEDIMIENTO ECONOMICO ADMINISTRATIVO | DEUDA TRIBUTARIA | CONTRIBUYENTES | DERECHOS | UNION EUROPEA
In:
EC Tax Review v. 28, n. 1, February 2019, p. 18-31Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2019/1-3 (Browse shelf) | Available | OP 2141-B/2019/1-3 |
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.
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