European Administrative Cooperation in the Field of Taxation
Journal Title: Annals of "Dunarea de Jos" University - Fascicle I. Economics and Applied Informatics - Year 2012, Vol 1, Issue 1
Abstract
The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to examine the legal ways and means to ensure that the information, reports, statements and other documents mandatory to the administrative or judicial proceedings to be legal required from the counterparts existing in other members states invoked as evidence by their competent bodies.
Authors and Affiliations
Florin TUDOR
Keywords
Related Articles
- EP ID EP108675
- DOI -
- Views 100
- Downloads 0
American Depression Impact on Economical Relations between European Union and United States of America
The world economic crisis is a system crisis that has deep implications on country groups. For the developed countries the crisis means the diminishing of the economic increase rhythm, reduction of new work places creati...
The Statistical Analysis of the Factoryal Influences Concerning the Dynamic of the Average Level for the Social Productivity of the Work in Romania
We can to analyse the dynamic of the average level for the social productivity of the work in Romania, by means of the statistical methods with view of the factorial influences on the base of indexes numbers.
Dynamics of Remittances towards Romania after EU Adhesion
The remittance industry, that is experiencing some positive structural changes with the advent of cell phone and internet-based remittance instruments, included Romania, since certain reforms concerning the openness of t...
The Effects of Financing on Enterprise Performance
In this paper we are proposing to approach a theme very topical in our country: choose of the most profitable and comfortable sources of financing. The major objective of research in this work is the foundation of essent...
Interest - “Loan Cost” or “Sin”?
Interest has appeared from the people need to borrow main agricultural products. Over the time, it has been the subject for many theories - for interest, and against interest- all of them having various reasons. Ch...