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Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims

Hemels, Sigrid LU orcid (2018) In Fiscale handboeken 29(10). p.541-608
Abstract
This chapter discusses the Directive on Administrative Cooperation and the Recovery Directive.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
keywords
Exchange of information, Tax law, European Union, recovery assistance
host publication
European Tax Law : vol. 1 General topics and direct taxation - vol. 1 General topics and direct taxation
series title
Fiscale handboeken
editor
Terra, B J M ; Wattel, Peter J. ; Marres, Otto and Vermeulen, Hein
volume
29
issue
10
pages
68 pages
publisher
Wolters Kluwer
ISBN
9789013133608
9789013133615
language
English
LU publication?
yes
id
71276f90-8095-48ca-8fcb-cd9039ea4f0a
date added to LUP
2018-09-18 08:13:07
date last changed
2018-11-21 21:41:41
@inbook{71276f90-8095-48ca-8fcb-cd9039ea4f0a,
  abstract     = {{This chapter discusses the Directive on Administrative Cooperation and the Recovery Directive.}},
  author       = {{Hemels, Sigrid}},
  booktitle    = {{European Tax Law : vol. 1 General topics and direct taxation}},
  editor       = {{Terra, B J M and Wattel, Peter J. and Marres, Otto and Vermeulen, Hein}},
  isbn         = {{9789013133608}},
  keywords     = {{Exchange of information; Tax law; European Union; recovery assistance}},
  language     = {{eng}},
  month        = {{08}},
  number       = {{10}},
  pages        = {{541--608}},
  publisher    = {{Wolters Kluwer}},
  series       = {{Fiscale handboeken}},
  title        = {{Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims}},
  volume       = {{29}},
  year         = {{2018}},
}