Административно сътрудничество по данъчни въпроси в рамките на Европейския съюз
Administrative cooperation on tax issues within the European Union

Author(s): Elina Marinova
Subject(s): Law, Constitution, Jurisprudence, International Law, EU-Legislation, Administrative Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: administrative cooperation; taxation; tax avoidance; cross-border measures; EU
Summary/Abstract: In recent years, numerous of measures have been adopted within the European Union to combat tax avoidance practices. An important aspect of these measures is administrative cooperation in tax matters. The report examines the legal instruments for implementing cooperation between Member States tax authorities, as well as the premises, scope and its forms.

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