DESCRIPTION:
National legal act that regulates revenue/tax collection process.
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| dct:modified | 2023-11-20 |
| dct:spatial | National |
| dct:identifier | http://data.europa.eu/dr8/egovera/NationalSchemaOnTaxProceduresRequirement |
| dct:title | National Schema on tax procedures |
| skos:example | For instance, in France, the national schema on tax procedures includes rules on the calculation and payment of taxes, the rights and obligations of taxpayers, and the powers and duties of tax authorities. These rules are designed to align with EU tax regulations, while also taking into account France's specific economic and social conditions. |
| skos:note | The national schema on tax procedures is a crucial part of the EU's efforts to harmonize tax administration across its member states. While the specifics of these schemas may vary from one country to another, they all aim to ensure compliance with EU tax regulations, promote consistency and fairness in tax administration, and prevent tax evasion and fraud. |
| skos:definition | The national regulation on tax procedures within the member states of the European Union is a set of rules and guidelines that each member state must develop and implement to ensure compliance with the overarching EU tax regulations. These national schemas are designed to harmonize tax procedures across the EU, ensuring consistency and fairness, while also allowing for some degree of national autonomy in the specifics of tax administration. |
| eira:definitionSource | European Union |
| eira:definitionSourceReference | https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=LEGISSUM:l31057 |
| eira:view | LV-Binding Power and Jurisdiction |
| eira:concept | eira:ArchitectureBuildingBlock |
| eira:eifLayer | Legal |
| dct:type | egovera:NationalSchemaOnTaxProceduresRequirement |
| eira:PURI | http://data.europa.eu/dr8/egovera/NationalSchemaOnTaxProceduresRequirement |
| eira:businessDomain | taxes |
| skos:broader | http://data.europa.eu/dr8/BindingInstrumentRequirement |