DESCRIPTION:
National legal act regulating the management of the tributary court cases.
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | National |
| dct:identifier | http://data.europa.eu/eli/dir/2006/112/oj |
| dct:title | National Schema on tributary court cases |
| skos:example | For instance, in France, the 'National Schema on Tributary Court Cases' would dictate how a dispute over Value Added Tax (VAT) between a business and the French tax authorities would be handled, including the process for filing the dispute, the rights and obligations of the business, and the potential penalties if the business is found to have evaded tax. This would be done in accordance with both French law and the broader EU regulations on tax disputes. |
| eira:concept | eira:ArchitectureBuildingBlock |
| skos:note | The regulation provides a framework for handling tax-related court cases in each EU member state. It ensures that all tax disputes are handled in a fair and consistent manner, while also taking into account the specificities of each country's legal and tax system. The regulation covers a wide range of issues, including the rights and obligations of taxpayers, the procedures for filing and handling tax disputes, and the penalties for tax evasion. |
| skos:definition | The national regulation on 'National Schema on Tributary Court Cases' within the European Union member states refers to the specific rules and procedures that each country has established to handle tax-related court cases. These regulations are developed in accordance with the broader EU regulations, ensuring a level of consistency across the Union while allowing for national variations based on each country's legal and tax systems. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112 |
| eira:view | LV-Binding Power and Jurisdiction |