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

Material type: 図書

Author: edited by Raul-Angelo Papotti

Publisher: Kluwer Law International

Publication date: c2020

Material Format: Paper

Capacity, size, etc.: 25 cm

NDC: -

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Note (General)：: Tax Dispute Resolution' is a very thorough and detailed book, which explains the law and application of EU Council Directive 2017/185 in each jurisdic...

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Paper

Material Type: 図書
ISBN: 9789403523606
Title: Tax dispute resolution : a commentary on the EU Council Directive 2017/1852
Author/Editor: edited by Raul-Angelo Papotti
Author Heading: Papotti, Raul-Angelo
Publication, Distribution, etc.: Kluwer Law International
Sold and distributed by Wolters Kluwer Legal & Regulatory U.S.
Publication Date: c2020
Publication Date (W3CDTF): 2020
Size: 25 cm
Place of Publication (Country Code): ne
Text Language Code: en
Subject Heading: 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
Target Audience: 一般
Note (General): 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
Related Material (URI): https://ci.nii.ac.jp/ncid/BC05318107#entity
https://lccn.loc.gov/2020430798
Data Provider (Database): 国立情報学研究所 : CiNii Research
Original Data Provider (Database): CiNii Books
https://ci.nii.ac.jp/books
NCID: https://ci.nii.ac.jp/ncid/BC05318107 : BC05318107
LC Control Number: 2020430798
https://lccn.loc.gov/2020430798