De grensoverschrijdende administratiefrechtelijke gegevensuitwisseling op verzoek in de inkomstenbelastingen vanuit Belgisch standpunt
Subtitle: De gevolgen van de aard van de procedure op de rechtsbescherming van de belastingplichtige
By: Niels Diepvens
Series: Grondslagen van het Fiscaal Recht
Publisher: Editions Larcier
Published: 2018
Place of publication: Bruxelles
Language: dut
Number of pages: 396
ISBN-13: 9782807908598
Subjects: Judicial assistance; Tax administration and procedure; Conflict of laws
Description: This study researches the procedure of cross-border exchange of information on request for tax purposes from a Belgian point of view. The first part discusses the origin of the administrative cooperation between tax authorities. Furthermore, the author analyses the tensions between the automatic exchange of information and the protection of taxpayers' rights. To this end, he analyses the Sabou case of the European Court of Justice.
Notes: Originally presented as the author's thesis (doctoral)--University of Hasselt, 2018.