Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims

Research output: Chapter in Book/Report/Conference proceedingBook chapter

Abstract

This chapter discusses the Directive on Administrative Cooperation and the Recovery Directive.

Details

Authors
Organisations
Research areas and keywords

Subject classification (UKÄ) – MANDATORY

  • Law (excluding Law and Society)

Keywords

  • Exchange of information, Tax law, European Union, recovery assistance
Original languageEnglish
Title of host publicationEuropean Tax Law
Subtitle of host publication vol. 1 General topics and direct taxation
EditorsB J M Terra, Peter J. Wattel, Otto Marres, Hein Vermeulen
Place of PublicationDeventer
PublisherWolters Kluwer
Chapter13
Pages541-608
Number of pages68
ISBN (Electronic)9789013133615
ISBN (Print)9789013133608
Publication statusPublished - 2018 Aug 20
Publication categoryResearch
Peer-reviewedNo

Publication series

Name Fiscale handboeken
Number10
Volume29