EU law and rules of tax procedure: tackling discrimination and achieving simplification

Guglielmo Maisto

EU law and rules of tax procedure: tackling discrimination and achieving simplification

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This contribution examine a peculiar aspects of the relationship between domestic tax law and European Union law, namely the relationship between tax procedure rules and European Union law. Tax procedure rules might in fact prove to be discriminatory or to restrict the fundamental freedoms guaranteed under European Union law, and this aspect is deeply analysed here

Original language	English
Title of host publication	The influence of European law on direct taxation: recent and future developments
Pages	199-209
Number of pages	11
Publication status	Published - 2007

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Keywords

direct taxation

Cite this

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title = "EU law and rules of tax procedure: tackling discrimination and achieving simplification",

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N2 - This contribution examine a peculiar aspects of the relationship between domestic tax law and European Union law, namely the relationship between tax procedure rules and European Union law. Tax procedure rules might in fact prove to be discriminatory or to restrict the fundamental freedoms guaranteed under European Union law, and this aspect is deeply analysed here

AB - This contribution examine a peculiar aspects of the relationship between domestic tax law and European Union law, namely the relationship between tax procedure rules and European Union law. Tax procedure rules might in fact prove to be discriminatory or to restrict the fundamental freedoms guaranteed under European Union law, and this aspect is deeply analysed here

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UR - http://hdl.handle.net/10807/23451

M3 - Chapter

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BT - The influence of European law on direct taxation: recent and future developments

ER -

EU law and rules of tax procedure: tackling discrimination and achieving simplification

Abstract

UN SDGs

Keywords

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Cite this