000 | 00943nab a2200205 c 4500 | ||
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999 |
_c149893 _d149893 |
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003 | ES-MaIEF | ||
005 | 20241217174110.0 | ||
007 | ta | ||
008 | 241016s2024 us ||||| |||| 00| 0 eng d | ||
040 |
_aES-MaIEF _beng _cES-MaIEF |
||
100 | 1 |
_972035 _aElechiguerra Labarca, Melissa |
|
245 | 1 | 0 |
_aHow safe are european taxpayers’ rights? _c Melissa Elechiguerra Labarca |
260 | _c2024 | ||
520 | _aMelissa Elechiguerra Labarca is a lecturer in taxation education at King’s College in London. In this article, Elechiguerra explains the effects of recent case law and the Securing the Activity Framework of Enablers initiative on the status of taxpayers’ rights in Europe. | ||
650 | 4 |
_947615 _aLEGISLACION |
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650 | 4 |
_948426 _aSISTEMA FISCAL |
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650 | 4 |
_942888 _aESTADOS UNIDOS |
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773 | 0 |
_9172363 _oOP 138-Bis/2024/115/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 2, July 8 2024, p. 129-134 |
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942 | _cART |