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Datum 08-01-2024
Datum
08-01-2024
Folio weergave
Deze functie is alleen te gebruiken als je bent ingelogd.
JCDI
JCDI:ADS939624:1
Vakgebied(en)
Belastingrecht algemeen (V)
The Case for an EU Cap on Interest on Underpaid Tax: Protecting the Internal Market
Jeroen Lammers,
Intertax, January 2024, nr. 1.
This article examines whether the differences in the calculation of interest on underpaid taxes among EU Member States could conflict with or impact the functioning of the EU internal market. The analysis indicates that such a conflict exists, and that an EU minimum standard protecting taxpayers’ rights is justified to remedy this while harmonizing the rules on interest accrual entirely would likely exceed the limits of the proportionality principle.
Analysing BEPS Action 7 in the Context of ... Verder lezen? Log in om dit document te bekijken.
Deze functie is alleen te gebruiken als je bent ingelogd.
The Case for an EU Cap on Interest on Underpaid Tax: Protecting the Internal Market
Jeroen Lammers,
Intertax, January 2024, nr. 1.
This article examines whether the differences in the calculation of interest on underpaid taxes among EU Member States could conflict with or impact the functioning of the EU internal market. The analysis indicates that such a conflict exists, and that an EU minimum standard protecting taxpayers’ rights is justified to remedy this while harmonizing the rules on interest accrual entirely would likely exceed the limits of the proportionality principle.
Analysing BEPS Action 7 in the Context of ... Verder lezen? Log in om dit document te bekijken.