Effective EU Tax Collection: A Utopia?

Journal
Author
Smitte, P. van der
Country
European Union
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 6/7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author contends that the implementation of the EU legal framework for mutual assistance in tax collection does not provide satisfactory results.