Exchange of information and recovery assistance: background, history and legal basis

Sigrid Hemels

Exchange of information and recovery assistance: background, history and legal basis

Department of Business Law

Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

Original language	English
Title of host publication	Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation
Subtitle of host publication	General topics and direct taxation, Student Edition
Editors	Sjoerd Douma, Otto Marres, Hein Vermeulen, Dennis Weber
Place of Publication	Alphen aan den Rijn
Publisher	Kluwer Law International
Chapter	24
Pages	823-833
Volume	1
Edition	8
ISBN (Print)	978-94-0351866-4
Publication status	Published - 2022 Nov

Publication series

Name	Fed Fiscale studieserie
Publisher	Wolters Kluwer
Number	29

Subject classification (UKÄ)

Law (excluding Law and Society)

Free keywords

European tax law
Exchange of information

3 Book chapter

Concurrence rules
Hemels, S., 2022 Nov, Terra/Wattel European Tax Law: General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Alphen aan den Rijn: Kluwer Law International, Vol. 1. p. 913-916 (Fed fiscale studieserie; no. 29).
Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
Exchange of information and recovery assistance: background, history and legal basis
Hemels, S., 2022 Nov, Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation: General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Alphen aan den Rijn: Kluwer Law International, Vol. 1. p. 823-833 (Fed Fiscale studieserie; no. 29).
Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review
The Directive on Administrative Cooperation
Hemels, S., 2022 Nov, Terra/Wattel European Tax Law : General topics and direct taxation, Student Edition. Douma, S., Marres, O., Vermeulen, H. & Weber, D. (eds.). 8 ed. Alphen aan den Rijn: Wolters Kluwer, Vol. 1. p. 835-889 (Fed fiscale studieserie; no. 29).
Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

Cite this

Hemels, S. (2022). Exchange of information and recovery assistance: background, history and legal basis. In S. Douma, O. Marres, H. Vermeulen, & D. Weber (Eds.), Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation: General topics and direct taxation, Student Edition (8 ed., Vol. 1, pp. 823-833). (Fed Fiscale studieserie; No. 29). Kluwer Law International.

Hemels, Sigrid. / Exchange of information and recovery assistance: background, history and legal basis. Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation: General topics and direct taxation, Student Edition. editor / Sjoerd Douma ; Otto Marres ; Hein Vermeulen ; Dennis Weber. Vol. 1 8. ed. Alphen aan den Rijn : Kluwer Law International, 2022. pp. 823-833 (Fed Fiscale studieserie; 29).

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editor = "Sjoerd Douma and Otto Marres and Hein Vermeulen and Dennis Weber",

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Hemels, S 2022, Exchange of information and recovery assistance: background, history and legal basis. in S Douma, O Marres, H Vermeulen & D Weber (eds), Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation: General topics and direct taxation, Student Edition. 8 edn, vol. 1, Fed Fiscale studieserie, no. 29, Kluwer Law International, Alphen aan den Rijn, pp. 823-833.

Exchange of information and recovery assistance: background, history and legal basis. / Hemels, Sigrid.
Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation: General topics and direct taxation, Student Edition. ed. / Sjoerd Douma; Otto Marres; Hein Vermeulen; Dennis Weber. Vol. 1 8. ed. Alphen aan den Rijn: Kluwer Law International, 2022. p. 823-833 (Fed Fiscale studieserie; No. 29).

Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

TY - CHAP

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AU - Hemels, Sigrid

PY - 2022/11

Y1 - 2022/11

KW - European tax law

KW - Exchange of information

M3 - Book chapter

SN - 978-94-0351866-4

VL - 1

T3 - Fed Fiscale studieserie

SP - 823

EP - 833

BT - Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation

A2 - Douma, Sjoerd

A2 - Marres, Otto

A2 - Vermeulen, Hein

A2 - Weber, Dennis

PB - Kluwer Law International

CY - Alphen aan den Rijn

ER -

Hemels S. Exchange of information and recovery assistance: background, history and legal basis. In Douma S, Marres O, Vermeulen H, Weber D, editors, Terra/Wattel European Tax Law, vol. 1 General topics and direct taxation: General topics and direct taxation, Student Edition. 8 ed. Vol. 1. Alphen aan den Rijn: Kluwer Law International. 2022. p. 823-833. (Fed Fiscale studieserie; 29).

Exchange of information and recovery assistance: background, history and legal basis

Publication series

Subject classification (UKÄ)

Free keywords

Research output

Concurrence rules

Exchange of information and recovery assistance: background, history and legal basis

The Directive on Administrative Cooperation

Cite this