Der »nemo tenetur«-Grundsatz als Grenze steuerlicher Informationshilfe in der Europäischen Union 978-3-16-152300-7 - Mohr Siebeck
Law

Stefan Reinel

Der »nemo tenetur«-Grundsatz als Grenze steuerlicher Informationshilfe in der Europäischen Union

Zugleich ein Beitrag zu Geltung und Umfang von »nemo tenetur« innerhalb der Europäischen Union

[The »nemo tenetur« Principle as a Limit for the Exchange of Information on Taxation within the European Union. A Contribution to the Existence and Scope of »nemo tenetur« in the European Union.]

2015. XXXVIII, 512 pages.

Jus Internationale et Europaeum 112

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Published in German.
In international legal and administrative cooperation in fiscal matters, there is regularly a focus on information which has compulsory been obtained in the taxation procedure and which can also be relevant in criminal proceedings. Against this backdrop, Stefan Reinel studies the scope of a European »nemo tenetur« principle. To what extent does this result in limits for the international exchange of information on fiscal matters?
In international legal and administrative cooperation in fiscal matters, there is regularly a focus on information which has compulsory been obtained in the taxation procedure and which can also be relevant in criminal proceedings. Against this backdrop, Stefan Reinel studies the scope of a European »nemo tenetur« principle. To what extent does this result in limits for the international exchange of information on fiscal matters?
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Stefan Reinel No current data available.

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In: dierezensenten.blogspot.com — http://dierezensenten.blogspot.com/2017/10/rezension-der-nemo-tenetur-grundsatz.html (Thorsten Franke-Roericht)