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Sunday, May 17, 2020 | History

4 edition of European cooperation between tax, customs and judicial authorities found in the catalog.

European cooperation between tax, customs and judicial authorities

The Netherlands, England and Wales, France and Germany

by James Tyler Kent

  • 123 Want to read
  • 5 Currently reading

Published by Kluwer Law International in The Hague .
Written in English


Edition Notes

Statementedited by J.A.E. Vervaele and A.H. Klip.
Classifications
LC ClassificationsKJ
The Physical Object
Paginationx, 302 p. ;
Number of Pages302
ID Numbers
Open LibraryOL22512932M
ISBN 109041117474

International cooperation. Within the scope of Europe-wide mutual administrative and judicial assistance the Customs administration can also detect and investigate cases of . European Commission tax policy and remedies and procedures 24 Part Two EU National Courts and the Application of EU Tax Law Chapter 2: Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective 31 Guglielmo Maisto Introduction 31 Italian courts and judicial application of EU tax law 31

  Public authorities to which personal data are disclosed in accordance with a legal obligation for the exercise of their official mission, such as tax and customs authorities, financial investigation units, independent administrative authorities, or financial market authorities responsible for the regulation and supervision of securities markets.   The European commission has ruled that the brewer ABInBev, BP and 33 other multinationals have received sweetheart tax deals from Belgium .

It then goes on to review the nature and effectiveness of three main forms of accountability as applied to these institutions – administrative, judicial, and political – together with the contribution of external review bodies, such as the European Court of Auditors and the European Ombudsman, to their accountability at . EUcotax Series on EUropean Taxation: The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law (EUCOTAX Series on European Taxation Series Set) [Essers, Peter HJ, De Bont, Guido JME, Kemmeren, Eric CCM] on *FREE* shipping on qualifying offers. EUcotax Series on EUropean Taxation: The Compatibility of Anti-Abuse Provisions in Tax Treaties with EC Law Format: Hardcover.


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European cooperation between tax, customs and judicial authorities by James Tyler Kent Download PDF EPUB FB2

Get this from a library. European cooperation between tax, customs, and judicial authorities: the Netherlands, England, and Wales, France and Germany.

[J A E Vervaele; André Klip;] -- This book deals with the cooperation between Member States of the European Union in their fight against fraud. Various mechanisms exist to detect, investigate and deal with fraud directed against the. European Cooperation between Tax, Customs and Judicial Authorities.

/ Klip, A.H.; Vervaele, J.A.E. Den Haag: Kluwer Law International, p. Research output. Research Publications Research outputs European Cooperation between Tax, Customs and Judicial Autho Home Research outputs Overview Research output.

European Cooperation between Tax, Customs and Judicial Authorities. Research output: Book/Report › Book › Academic.

Associated researcher. Klip, A.H. Vervaele, J. by: 1. Cooperation between tax administrations and businesses Businesses have a prominent role in European cooperation between tax administration of VAT.

They collect the tax on behalf of tax administrations; they know the market, the stakeholders and business models and hold the information.

Title: European Cooperation between Tax, Customs and Judicial Authorities: Author: Klip, A.H., Vervaele, J.A.E. Publisher: Criminal Law and Criminology, RS: FdR RvdM Cited by: 1. The "Guidelines for strengthening cooperation and exchange of information between Customs and Tax authorities at the national level" have been formulated with the support of WCO Members and development partners, especially the Organisation for Economic Co-operation and Development (OECD) and the International Chamber of Commerce (ICC).

Title: Administrative and Judicial Cooperation in France: Published in: European Cooperation between Tax, Customs and Judicial Authorities: the Netherlands, England and Wales, France and Germany, Author: J.A.E. Vervaele. The WCO Guidelines for Strengthening Cooperation and the Exchange Of Information between Customs and Tax Authorities at the National Level (hereinafter referred to as “the Guidelines”) are intended to supplement the ongoing initiatives in this domain.

The aim is to provide general, overarching principles for cooperation which. Tax Co-operation and control. General Overview Tax administrations and tax compliance Cooperation between tax administrations and businesses.

- EUROPEAN UNION TAX LAW - VALUE ADDED TAX - FINANCIAL SECTOR TAXATION - ADMINISTRATIVE COOPERATION BETWEEN TAX AUTHORITIES - ECONOMICS OF TAX LAW AND DESIGN OF TAX STRUCTURES - anti-abuse rules and developments in judicial anti-abuse This book refines the features of a variety of different common law and civil law systems down to a Title: Autoridade Tributária e Aduaneira.

Decentralised agencies contribute to the implementation of EU policies. They also support cooperation between the EU and national governments by pooling technical and specialist expertise from both the EU institutions and national authorities. Decentralised agencies are set up for an indefinite period and are located across the EU.

Improving Co-operation between Tax and Anti-Money Laundering Authorities: ACCESS BY TAX ADMINISTRATIONS TO INFORMATION HELD BY FINANCIAL INTELLIGENCE UNITSFile Size: 1MB.

The objective of the cooperation protocol signed between AT and ENMC is the sharing of information on the domestic market for fuels and biofuels.

Besides sharing of information with AT on domestic market of crude oil, its derivatives and its substitutes, as well as biofuels and bioliquids, ENMC undertakes to provide all relevant information on. International tax practice demands a constantly renewed understanding of tax treaty provisions and how they are applied.

Practitioners working with Western European taxation must master the further complexity introduced by the interplay between Community law and national law, especially as it affects the administration of tax law in the various : Michael Lang.

Branch remittance tax Wage tax/social security contributions. Indirect taxes. Value added tax Capital tax Real estate tax Transfer tax Stamp duty Customs and excise duties Environmental taxes Other taxes. Taxes on individuals.

Residence Taxable income and rates Inheritance and gift tax. The customs authorities shall endeavour to resolve any problem or doubt arising from the interpretation or application of this Agreement.

Article Joint Customs Cooperation Committee. A Joint Customs Cooperation Committee is hereby established, consisting of representatives of the customs authorities of the Contracting Parties.

The European Judicial Network may also submit any report or any other information on its operation which may be requested by the Council. The Council shall, every four years from 24 Decembercarry out an assessment of the operation of the European Judicial.

cooperation for the purpose of gathering and exchanging information. In force since Maythe European Investigative Order (EIO) Directive is the overarching EU tool for improving MLA at EU level and simplifying the work of judicial authorities wishing to obtain evidence located in another EU country.

The EIO covers theFile Size: KB. The “Guidelines for strengthening cooperation and exchange of information between Customs and Tax authorities at the national level” have been formulated with the support of WCO Members and development partners, especially the Organisation for Economic Co-operation and Development (OECD) and the International Chamber of Commerce (ICC).

The Guidelines aim to provide reference guidance. Marimex SpA v. Italian Minister of Finance Case 29/ The prohibition, in trade between Member States, of all customs duties and of all charges having equivalent effects refers to all charges demanded on the occasion or by reason of importation which, imposed specifically on imported products and not on similar domestic products alter their cost price and thus produce the same restrictive.

In Europe, direct taxation is still within the competence of the Member States. However, European law has become increasingly influential in this area as well. Most provisions of European law are directly applicable. They thus have an immediate impact on taxpayers and tax authorities when applying domestic tax law.

This book serves as an introduction to European direct taxation.5/5(2).The book you have in front of you aims to explain the role of transfer pricing and customs value in the cross border business environment, and its importance for multinational enterprises, tax authorities and customs administrations.

The relationship between valuation for transfer pricing purposes and valuation for customs is examined by reviewing.VAT and Administrative Cooperation Proposals published.

The European Commission has published proposals for new rules on administrative cooperation between Member States’ tax collecting authorities to fight VAT fraud more efficiently. Key measures contained within the proposals include.