000 00943nab a2200205 c 4500
999 _c149893
_d149893
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
650 4 _948426
_aSISTEMA FISCAL
650 4 _942888
_aESTADOS UNIDOS
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
942 _cART