Autore: Piergiorgio Valente
Tipologia: Articolo in rivista
Titolo rivista: Intertax
Anno pubblicazione: 2017
ISSN:0165-2826
Abstract:
The European Commission published ‘Guidelines for a Model for A European Taxpayer’s Code’. The Guidelines seek to clarify taxpayers’ fundamental rights and obligations in the EU while proposing best practices for their enhancement. The European initiative follows several international ones to the same end. Their comparison reveals the Guidelines’ rather restricted scope. Although they constitute a step forward, they fall short of their potential, demanding further steps to ensure due protection of taxpayers’ rights.
URL: http://www.gebpartners.it/articles-eng/2017/12/18/a-european-taxpayers-code