| Autor: |
Caram, Andres |
| Předmět: |
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| Zdroj: |
Intertax, International Tax Review; Nov2009, Vol. 37 Issue 11, p630-646, 17p |
| Abstrakt: |
The article offers information on the two proposals of the European Commission for new European Directives that repeal current directives issued in 1976 and 1977. It states that the proposals aim to enhance the mutual assistance among the competent authorities and recovery of taxes. It adds that the proposals suggests having council directives on administrative cooperation in taxation field, and on the concern in mutual assistance for claims recovery related to taxes, duties and other measures. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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