Tax dispute resolution : a commentary on the EU Council Directive 2017/1852

• 資料種別: 図書
• ISBN: 9789403523606
• タイトル: Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
• 著者・編者: edited by Raul-Angelo Papotti
• 著者標目: Papotti, Raul-Angelo
• 出版事項: Kluwer Law International; Sold and distributed by Wolters Kluwer Legal & Regulatory U.S.
• 出版年月日等: c2020
• 出版年（W3CDTF）: 2020
• 大きさ: 25 cm
• 出版地（国名コード）: ne
• 本文の言語コード: en
• 件名標目: Tax protests and appeals -- European Union countries; Conflict of laws -- Taxation -- European Union countries; Dispute resolution (Law) -- European Union countries; Taxation -- Law and legislation -- European Union countries; Tax administration and procedure -- European Union countries
• LCC: KJE7130
• 対象利用者: 一般
• 一般注記: Tax Dispute Resolution' is a very thorough and detailed book, which explains the law and application of EU Council Directive 2017/185 in each jurisdiction. In recent decades, there has been a steady growth in the number of audits and tax assessments carried out by national tax administrations. National legislatures and international organizations have also begun to study and develop new dispute resolution mechanisms that are more effective than those currently available. Notable among these mechanisms is EU Council Directive 2017/1852, which heralded a new era of EU tax legislation seeking to ensure a comprehensive legal framework for dispute resolution in tax matters involving all the Member States; Includes index
• 関連情報（URI）: https://ci.nii.ac.jp/ncid/BC05318107#entity; https://lccn.loc.gov/2020430798
• 連携機関・データベース: 国立情報学研究所 : CiNii Research
• 提供元機関・データベース: CiNii Books; https://ci.nii.ac.jp/books
• NACSIS書誌ID（NCID）: https://ci.nii.ac.jp/ncid/BC05318107 : BC05318107
• LC control number: 2020430798; https://lccn.loc.gov/2020430798