Results 261 to 270 of about 497,077 (309)

„Progressive Tax Procedure“ — Blank/Glogower, New York University Law Review 2021, S. 668–737

Steuer und Wirtschaft - StuW, 2022
exaly   +2 more sources

International Association of Tax Judges Webinar: Tax Procedures and Landmark International Case Law in India

Bulletin for International Taxation, 2021
This report summarizes the webinar held on 9 April 2021 by the judges of the International Association of Tax Judges on the topic of tax procedures and landmark international case law in India.
openaire   +1 more source

The Impact of European Law on Domestic Procedural Tax Law: Wrongfully Underestimated?

EC Tax Review, 2010
CJ case law reveals that European law is having an increasing influence on procedural tax law. In this article, an overview of the influence of European law on procedural tax law will be depicted. Procedural tax law is here defined as the totality of rules regarding the manner in which material tax liabilities should be expressed in the actual payment ...
openaire   +1 more source

Fiscale procedure (Manual on Formal tax law)

2007
...
De Jonckheere, Miguel, Maus, Michel Gaston, Delanote, Mark   +2 more
openaire   +1 more source

Tax procedure law in transition: Croatian experience

2017
Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major
openaire  

Tax case law of the Court of Justice of the European Union. Direct taxes, social security law, procedural law, pending cases

2012
Item does not contain ...
Korving, J.J.A.M., Kavelaars, P.
openaire   +1 more source

Due Procedure Clause (Derecho a Un Procedimiento Justo) Under European Tax Law

SSRN Electronic Journal, 2009
Neither 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 ...
openaire   +1 more source

Tax Treaties and Procedural Law

2020
Pistone P., Kofler G., Lang M., Rust A., Schuch J., Spies K., Staringer C. (eds. )   +6 more
openaire   +3 more sources

Ethical reasoning in tax practice: Law or is there more?

Journal of International Accounting, Auditing and Taxation, 2022
Elaine Doyle, Jane Frecknall-Hughes, Barbara Summers   +2 more
exaly