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 › Capitolo

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	Inglese
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

OSS delle Nazioni Unite

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Keywords

direct taxation

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

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

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

Abstract

OSS delle Nazioni Unite

Keywords

Altri file e collegamenti

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