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.]
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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?