Tax Recovery Assistance in the EU: Analysis of Directive 2010/24/EU

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Series Details Vol.23, No.3, June 2014, p135–148
Publication Date June 2014
ISSN 0928-2750
Content Type

Abstract:

This article focuses on the scope and the different forms of tax recovery assistance provided by EU-directive 2010/24: exchange of information, presence of officials in another Member State, assistance for the notification of documents, and assistance by taking recovery or precautionary measures in the requested Member State.

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