Abstract
The decision focuses on the prerogatives of the national judge invested with requests for precautionary measures related to taxes due to a different Member State. Enhancing the principles of mutual recognition and mutual trust, the Court establishes that the judicial authority of the requested State needs to defer to the assessment made by the authority of the requesting State as regards the conditions for the adoption of the measure, provided there is documentary evidence of this assessment.
| Titolo tradotto del contributo | Precautionary measures for foreign tax credits between EU law and the prerogatives of the national court |
|---|---|
| Lingua originale | Italian |
| pagine (da-a) | 422-434 |
| Numero di pagine | 13 |
| Rivista | DIRITTO E PRATICA TRIBUTARIA INTERNAZIONALE |
| Volume | XIX |
| Numero di pubblicazione | 1 |
| Stato di pubblicazione | Pubblicato - 2022 |
Keywords
- assistenza nella riscossione
- cooperation in collection of taxes
- crediti fiscali