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European Administrative Cooperation in the Field of Taxation

Author

Listed:
  • Florin TUDOR

    (Faculty of Juridical, Social and Political Sciences, Dunarea de Jos of University of Galati, Romania)

Abstract

The operation of different taxation systems in EU member states appears to promote more increasingly the appearance of double taxation entailing fraud and tax evasion. The phenomenon is amplified by the remaining control competences at the national level, and the lack of administrative cooperation in tax matters at EU level is being a decisive factor in delaying the causes with the consequence of prescription of the facts which brings serious damage enhanced EU budget. This study aims to examine the legal ways and means to ensure that the information, reports, statements and other documents mandatory to the administrative or judicial proceedings to be legal required from the counterparts existing in other members states invoked as evidence by their competent bodies.

Suggested Citation

  • Florin TUDOR, 2012. "European Administrative Cooperation in the Field of Taxation," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 53-56.
    • Handle: RePEc:ddj:fseeai:y:2012:i:1:p:53-56
    as

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    File URL: http://www.ann.ugal.ro/eco/Doc2012.1/FlorinTudor.pdf
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    References listed on IDEAS

    as
    1. European Commission, 2010. "Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment," Taxation Studies 0032, Directorate General Taxation and Customs Union, European Commission.
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    More about this item

    Keywords

    Administrative cooperation; Double taxation; Fraud and tax evasion;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other
    • H89 - Public Economics - - Miscellaneous Issues - - - Other

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