Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice
This paper is dedicated to one form of mutual assistance in tax matters in the field of direct taxation - the exchange of information which in terms of the functioning of the single market of the European Union is gaining more importance. This paper also presents new solutions of Directive 2011/16/E...
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| Format: | Article |
| Language: | English |
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University of Novi Sad, Faculty of Law
2014-01-01
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| Series: | Zbornik Radova: Pravni Fakultet u Novom Sadu |
| Subjects: | |
| Online Access: | http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2014/0550-21791403351C.pdf |
| _version_ | 1828739702856876032 |
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| author | Cvjetković Cvjetana |
| author_facet | Cvjetković Cvjetana |
| author_sort | Cvjetković Cvjetana |
| collection | DOAJ |
| description | This paper is dedicated to one form of mutual assistance in tax matters in the field of direct taxation - the exchange of information which in terms of the functioning of the single market of the European Union is gaining more importance. This paper also presents new solutions of Directive 2011/16/EU. Special attention in this paper is focused on the practice of the European Court of Justice in the area of the exchange of information. |
| first_indexed | 2024-04-13T00:27:03Z |
| format | Article |
| id | doaj.art-bc15fcd095a84940aa77add19644f0e7 |
| institution | Directory Open Access Journal |
| issn | 0550-2179 2406-1255 |
| language | English |
| last_indexed | 2024-04-13T00:27:03Z |
| publishDate | 2014-01-01 |
| publisher | University of Novi Sad, Faculty of Law |
| record_format | Article |
| series | Zbornik Radova: Pravni Fakultet u Novom Sadu |
| spelling | doaj.art-bc15fcd095a84940aa77add19644f0e72022-12-22T03:10:34ZengUniversity of Novi Sad, Faculty of LawZbornik Radova: Pravni Fakultet u Novom Sadu0550-21792406-12552014-01-0148335136410.5937/zrpfns48-72680550-21791403351CExchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of JusticeCvjetković Cvjetana0University of Novi Sad, Faculty of Law, Novi Sad, SerbiaThis paper is dedicated to one form of mutual assistance in tax matters in the field of direct taxation - the exchange of information which in terms of the functioning of the single market of the European Union is gaining more importance. This paper also presents new solutions of Directive 2011/16/EU. Special attention in this paper is focused on the practice of the European Court of Justice in the area of the exchange of information.http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2014/0550-21791403351C.pdfexchange of informationdirect taxesEuropean Court of Justice |
| spellingShingle | Cvjetković Cvjetana Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice Zbornik Radova: Pravni Fakultet u Novom Sadu exchange of information direct taxes European Court of Justice |
| title | Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice |
| title_full | Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice |
| title_fullStr | Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice |
| title_full_unstemmed | Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice |
| title_short | Exchange of information in the field of direct taxation in the European Union Law and in the practice of the European Court of Justice |
| title_sort | exchange of information in the field of direct taxation in the european union law and in the practice of the european court of justice |
| topic | exchange of information direct taxes European Court of Justice |
| url | http://scindeks-clanci.ceon.rs/data/pdf/0550-2179/2014/0550-21791403351C.pdf |
| work_keys_str_mv | AT cvjetkoviccvjetana exchangeofinformationinthefieldofdirecttaxationintheeuropeanunionlawandinthepracticeoftheeuropeancourtofjustice |