The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes Within the EU: A Need for a Common Minimum Standard

Pasquale Pistone; Ivan Lazarov

The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes Within the EU: A Need for a Common Minimum Standard

Pasquale Pistone
, Ivan Lazarov

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Begutachtung

Originalsprache	Englisch
Seiten (von - bis)	119-142
Fachzeitschrift	World Tax Journal
Volume	15
Ausgabenummer	1
Frühes Online-Datum	2022
Publikationsstatus	Veröffentlicht - 2023

Andere Dateien und Links

https://www.ibfd.org/shop/journal/fundamental-right-fair-and-equitable-treatment-cross-border-recovery-taxes-within-eu

Zitat

@article{2f22cea67ed44feaa68a2829545cc6e6,

title = "The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes Within the EU: A Need for a Common Minimum Standard",

author = "Pasquale Pistone and Ivan Lazarov",

year = "2023",

language = "English",

volume = "15",

pages = "119--142",

journal = "World Tax Journal",

issn = "1878-4917",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "1",

}

TY - JOUR

T1 - The Fundamental Right to Fair and Equitable Treatment in the Cross-Border Recovery of Taxes Within the EU: A Need for a Common Minimum Standard

AU - Pistone, Pasquale

AU - Lazarov, Ivan

PY - 2023

Y1 - 2023

UR - https://www.ibfd.org/shop/journal/fundamental-right-fair-and-equitable-treatment-cross-border-recovery-taxes-within-eu

M3 - Journal article

SN - 1878-4917

VL - 15

SP - 119

EP - 142

JO - World Tax Journal

JF - World Tax Journal

IS - 1

ER -