| 000 | 01333nab a2200277 c 4500 | ||
|---|---|---|---|
| 999 |
_c143951 _d143951 |
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| 003 | ES-MaIEF | ||
| 005 | 20210421123527.0 | ||
| 007 | ta | ||
| 008 | 210421t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968889 _aRyan, John |
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| 245 | 0 |
_aRecent developments in the enforcement of EU tax law in Ireland _c by John Ryan, Tomás Bailey and Rachel O'Sullivan |
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| 260 | _c2021 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors examine recent Irish court decisions stating that the Tax Appeals Commission has authority to give full effect to EU law in disputes between taxpayers and Irish Revenue, there by providing taxpayers with an avenue to enforce their EU law rights before an independent expert body specifically created to resolve tax disputes. | ||
| 650 |
_aIMPUESTOS _947460 |
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| 650 |
_aIRLANDA _946671 |
||
| 650 | 4 |
_aINCUMPLIMIENTO DEL DERECHO COMUNITARIO _953911 |
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| 650 | 7 |
_aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS _966265 |
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| 650 |
_aUNION EUROPEA _942888 |
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| 700 | 1 |
_965411 _aBailey, Tomás |
|
| 700 | 1 |
_968890 _aO'Sullivan, Rachel |
|
| 773 | 0 |
_9164743 _oOP 138-Bis/2021/101/12 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 101, n. 12, March 22 2021, p. 1541-1545 |
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| 942 | _cART | ||