The intensification of administrative cooperation in tax matters raises the prospect of greater institutionalisa- tion. In an open letter to the European Commissioner for Taxation, around one hundred European tax law professors support the creation of a European Tax Agency. The response is encouraging.
A-t-on besoin d'une agence fiscale européenne? Gènese et contours d'une idée en devenir / E. Traversa, G. Marino. - In: REVUE INTERNATIONALE ET EUROPÉENNE DE DROIT FISCAL. - ISSN 2295-9416. - 2024:4(2024), pp. 443-449.
A-t-on besoin d'une agence fiscale européenne? Gènese et contours d'une idée en devenir
G. Marino
2024
Abstract
The intensification of administrative cooperation in tax matters raises the prospect of greater institutionalisa- tion. In an open letter to the European Commissioner for Taxation, around one hundred European tax law professors support the creation of a European Tax Agency. The response is encouraging.
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