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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Administrative Cooperation in the Assessment and Recovery of Direct Tax Claims

Author

  • Sigrid Hemels

Editor

  • B J M Terra
  • Peter J. Wattel
  • Otto Marres
  • Hein Vermeulen

Summary, in English

This chapter discusses the Directive on Administrative Cooperation and the Recovery Directive.

Department/s

  • Department of Business Law

Publishing year

2018-08-20

Language

English

Pages

541-608

Publication/Series

Fiscale handboeken

Volume

29

Issue

10

Document type

Book chapter

Publisher

Wolters Kluwer

Topic

  • Law (excluding Law and Society)

Keywords

  • Exchange of information
  • Tax law
  • European Union
  • recovery assistance

Status

Published

ISBN/ISSN/Other

  • ISBN: 9789013133615
  • ISBN: 9789013133608