000			01749nab a2200301 c 4500
999			_c140412 _d140412
003			ES-MaIEF
005			20191121083838.0
007			ta
008			181112t2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967161 _aČičin-Šain, Nevia
245			_aJoint audits _b applicable law and taxpayer rights _c Nevia Čičin-Šain, Tina Ehrke-Rabel and Joachim Englisch
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article first provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country. Subsequently, questions of applicable law, taxpayer rights standards in particular, are discussed. On this basis, an in-depth analysis of the relevant constitutional and legal guarantees of taxpayer rights is carried out from the specific perspective of EU law. The article concludes with a plea for further harmonization of joint audit procedure at EU level, in order to provide legal certainty and as a prerequisite for a more prominent role of this legal instrument.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_941016 _aINSPECCION TRIBUTARIA
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_937635 _aCOLABORACION TRIBUTARIA
650		4	_932216 _aAUDITORIA FISCAL
650		4	_948644 _aUNION EUROPEA
700	1		_967163 _aEhrke - Rabel, Tina
700	1		_949618 _aEnglisch, Joachim
773	0		_971498 _oWTJ _tWorld Tax Journal _w(IEF)62814 _g ; v. 10, n. 3, August 2018, p. 585-631
942			_cRE