Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims
(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:
https://lup.lub.lu.se/record/71276f90-8095-48ca-8fcb-cd9039ea4f0a
- author
- Hemels, Sigrid LU
- organization
- publishing date
- 2018-08-20
- 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}}, }