EU Whistle-blower Directive electrónico taking taxpayers' rights seriously Savvas Kostikidis
By: Kostikidis, Savvas
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Material type: 
ArticlePublisher: 2021Subject(s): CONTRIBUYENTES | DERECHOS | RECLAMACIONES Y RECURSOS | UNION EUROPEA | LEGISLACION COMUNITARIA
In:
World Tax Journal v. 13, n. 2, 2021, 30 p. Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | WTJ/2021/2-4 (Browse shelf) | Available | WTJ/2021/2-4 |
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.
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