Nowa regulacja w międzynarodowym prawie podatkowym

• Authors: Paduch Andrzej

Title variants

EN

The New Regulation in International Tax Law

• Languages of publication: PL

Abstracts

EN

The study presents main issues arising from the Council Directive of March 16, 2010 concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures (Official Journal of the European Union “L”, 84, 31.03.2010, p. 1). The article discusses some of the operative amendments in mutual assistance provided under the Council Directive, which are: enlargement of the scope of measures – subject of mutual assistance, designation of new authorities responsible for assistance, the power to be present in administrative offices and to participate in administrative enquiries provided in other Member States, instruments of enforcement in every Member State and the principle of equal treatment of claims. The conclusion is that the main consequence of this new regulation is to strengthen and expand the assistance between the Member States. The directive aims to harmonize the enforcement proceedings in Member States and make them more effective than it is now. Therefore, the impact of the directive seems to be wider than it is supposed to be.

• Publisher: Fundacja „Utriusque Iuris” i Uniwersytet Jagielloński
• Journal: Forum Prawnicze
• Year: 2012
• Issue: 3 (11)
• Pages: 43-53

Contributors

author

Paduch Andrzej

• Wydział Prawa i Administracji Uniwersytetu im. Adama Mickiewicza w Poznaniu