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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.
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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 ...
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Fiscale procedure (Manual on Formal tax law)

2007
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De Jonckheere, Miguel   +2 more
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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
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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 ...
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Tax Treaties and Procedural Law

2020
Pistone P.   +6 more
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Chapter 5: Procedural Tax Law

2019
P. Pistone   +4 more
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PROCEDURAL RULES in TAX LAW in the context of EUROPEAN LAW and DOMESTIC LAW

2010
I 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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