This contribution examine a peculiar aspects of the relationship between domestic tax law and European Union law, namely the relationship between tax procedure rules and European Union law. Tax procedure rules might in fact prove to be discriminatory or to restrict the fundamental freedoms guaranteed under European Union law, and this aspect is deeply analysed here
Maisto, G., EU law and rules of tax procedure: tackling discrimination and achieving simplification, in Weber Denni, W. D. (ed.), The influence of European law on direct taxation: recent and future developments, Kluwer Law International, Alphen aan den Rijn 2007: 199- 209 [http://hdl.handle.net/10807/23451]
EU law and rules of tax procedure: tackling discrimination and achieving simplification
Maisto, Guglielmo
2007
Abstract
This contribution examine a peculiar aspects of the relationship between domestic tax law and European Union law, namely the relationship between tax procedure rules and European Union law. Tax procedure rules might in fact prove to be discriminatory or to restrict the fundamental freedoms guaranteed under European Union law, and this aspect is deeply analysed here
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