United Kingdom: Cross-border enforcement of tax liabilities : recent European legislation from a UK perspective

• Autores: Robert Newey
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 12, 2004, págs. 528-534
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Examines the extent to which recent treaties and European legislation have changed the viewpoint, at least in the United Kingdom, that enforcement of tax claims is an extension of the sovereign power that imposed the taxes.