| 000 | 01354nab a2200265 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190328143238.0 | ||
| 007 | ta | ||
| 008 | 190328t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_956896 _aDe Troyer, Ilse |
|
| 245 | 4 |
_aThe tax debtor's right of defence in case of cross-border collection of taxes _c Ilse De Troyer |
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| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948200 _aRECLAMACION ECONOMICO ADMINISTRATIVA |
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| 650 | 4 |
_948140 _aPROCEDIMIENTO ECONOMICO ADMINISTRATIVO |
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| 650 | 4 |
_942651 _aDEUDA TRIBUTARIA |
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| 650 | 4 |
_941169 _aCONTRIBUYENTES |
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| 650 | 4 |
_942389 _aDERECHOS |
|
| 650 | 4 |
_948644 _aUNION EUROPEA |
|
| 773 | 0 |
_9159789 _oOP 2141-B/2019/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 1, February 2019, p. 18-31 |
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| 942 | _cART | ||
| 999 |
_c140262 _d140262 |
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