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

Guglielmo Maisto, DI ECONOMIA E GIURISPRUDENZA FACOLTA'

Risultato della ricerca: Contributo in libroChapter

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
Lingua originaleEnglish
Titolo della pubblicazione ospiteThe influence of European law on direct taxation: recent and future developments
Pagine199-209
Numero di pagine11
Stato di pubblicazionePubblicato - 2007

Keywords

  • direct taxation

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