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

Risultato della ricerca: Contributo in libro › 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

Lingua originale	English
Titolo della pubblicazione ospite	The influence of European law on direct taxation: recent and future developments
Pagine	199-209
Numero di pagine	11
Stato di pubblicazione	Pubblicato - 2007

Keywords

direct taxation

OSS delle Nazioni Unite

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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

Keywords

OSS delle Nazioni Unite

Altri file e collegamenti

Fingerprint

Cita questo