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Title
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The tax debtor's right of defence in case of cross-border collection of taxes
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Author
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Abstract
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| In its recent Donnellan judgment (28 April 2018, C-34/17), the CJEU provides some clarification with regard to the protection of a tax debtor's right of defence in situations of cross-border assistance for the recovery of tax claims and tax related penalties. At the same time, this decision leads to a number of new questions, in particular with regard to the correct interpretation of Article 14 of Directive 2010/24 on mutual tax recovery assistance. |
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Language
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English
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Source (journal)
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EC tax review. - Deventer, 1992, currens
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Publication
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Deventer
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2019
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ISSN
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0928-2750
[print]
1875-8363
[online]
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Volume/pages
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28
:1
(2019)
, p. 18-31
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ISI
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000458037700003
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Full text (publisher's version - intranet only)
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