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Due Procedure Clause (Derecho a Un Procedimiento Justo) Under European Tax Law
SSRN Electronic Journal, 2009Neither the Treaty of Rome nor the other fundamental Treaties instituting the European Community and Union contain specific rules on the procedure to be followed during tax reassesment. There are specific provision related to the findamental rights to be respected on freedom to be saveguarded from the intridive activity of the Tax Office at the ...
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PROCEDURAL RULES in TAX LAW in the context of EUROPEAN LAW and DOMESTIC LAW
2010I processi di armonizzazione, di riavvicinamento e di coordinamento delle legislazioni tributarie degli Stati membri, al fine di garantire l'attuazione degli obiettivi comunitari, deve riguardare non soltanto le norme sostanziali, ma anche quelle relative alle modalità€ di accertamento e di riscossione. L'interazione tra principi costituzionali interni
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The Tax Recommendations of the Commission on the Bankruptcy Laws: Tax Procedures
Harvard Law Review, 1975openaire +1 more source
Towards a Parliamentary Procedure for the Tax Law Rewrite
Statute Law Review, 1998openaire +1 more source
EU law and rules of tax procedure: tackling discrimination and achieving simplification
2007This 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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