| 000 | 01350nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c144872 _d144872 |
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| 003 | ES-MaIEF | ||
| 005 | 20211018134657.0 | ||
| 007 | ta | ||
| 008 | 211018t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968253 _aKostikidis, Savvas |
|
| 245 | 0 |
_aEU Whistle-blower Directive _helectrónico _btaking taxpayers' rights seriously _c Savvas Kostikidis |
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| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aOn 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. | ||
| 650 | 4 |
_941169 _aCONTRIBUYENTES |
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| 650 | 4 |
_942389 _aDERECHOS |
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| 650 | 4 |
_948202 _aRECLAMACIONES Y RECURSOS |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_aLEGISLACION COMUNITARIA _942805 |
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| 773 | 0 |
_9165322 _oWTJ/2021/2 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 2, 2021, 30 p. |
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| 942 | _cRE | ||