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

2007
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 ...
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The European court of justice and domestic law of tax procedure: a critical analysis

2008
This contribution examines the ECJ decisions dealing with the relationship between tax procedure rules and European Union ...
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Regulating More Effectively: The Relationship between Procedural Justice, Legitimacy, and Tax Non-compliance

Journal of Law and Society, 2005
Kristina Murphy
exaly

Criminal Law and Procedure: Statute of Limitations: Income Tax Prosecution

Michigan Law Review, 1940
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Does procedural justice in a tax audit situation affect taxpayers’ acceptance of tax audit assessments?

Applied Economics
Haerin Shim, Tae Sup Shim, Soo-A Shim
exaly

The Effects of State Delinquent Tax Collection Outsourcing on Administrative Effectiveness, Efficiency, and Procedural Fairness

American Review of Public Administration, 2019
exaly

Procedural Tax Law

2019
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Chapter 1: Domestic Procedural Law and EU Law

2020
exaly