Inhoudsopgave
WFR 2023/15:Tijdschriftartikelen
WFR 2023/15
Tijdschriftartikelen
Documentgegevens:
Datum 02-01-2023
- Datum
02-01-2023
- Folio weergave
- Deze functie is alleen te gebruiken als je bent ingelogd.
- JCDI
JCDI:ADS683366:1
- Vakgebied(en)
Belastingrecht algemeen (V)
Deze functie is alleen te gebruiken als je bent ingelogd.
EU Disclosure Regime on Cross-Border Tax Planning Arrangements: Pending Decision Court of Justice of the European Union (ECJ) on Legal Professional Privilege and Constitutionality of the Directive on Administrative Cooperation (DAC6)
Pieter-Jan Wouters,
Bulletin for International Taxation, december 2022, nr. 12.
On 21 September 2022, the ECJ was asked to determine whether the European disclosure regime for cross-border tax planning arrangements violates the principles of equality, non-discrimination and legal certainty, as well as the right to a private life. These preliminary questions (as raised by the Belgian Constitutional Court) are not only important for Belgium. The question as to ... Verder lezen? Log in om dit document te bekijken.