Does it work and how does it work? A Belgian view

被引:0
|
作者
Malherbe, J [1 ]
机构
[1] Catholic Univ Louvain, B-3000 Louvain, Belgium
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D O I
暂无
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Taxpayer protection in the European Union is an important topic. After Messrs Arts and Barents' chapters the obvious question is: Does it work and how does it work? The best way to answer this question is to give some examples. The first one will not be procedural, but it is taken from recent statutory changes to demonstrate that litigation and judgments of the ECJ are not always necessary.
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页码:27 / 31
页数:5
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