DESCRIPTION:
European Taxpayers' Code provides a core of principles, which compiles the main existing rights and obligations that govern the relationships between taxpayers and tax administrations in Europe. It is a non-binding document and should be considered as a model to follow, to which Member States could add or adapt elements to meet national needs or context.
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ID | ABB17_SBB1627318957469 |
dct:type | eira:BindingInstrument |
dct:publisher | |
dct:modified | 26/07/2021 |
dct:description | |
dct:spatial | |
eira:supporting_a_TES | |
eira:implementation_supported_by_a_TES | |
eira:view | Legal view |