Mutual Assistance for the Recovery of Tax Claims

ISBN: 9789041198938 出版年：2001 页码：358 Ruiz, Maria Amparo Grau Kluwer Law International

Acknowledgments. Abbreviations. Foreword R. Falcon y Tella. Introduction. I: Concept, Foundation, Nature and Categories of Mutual Assistance for the Recovery of Tax Claims. I. An Approach to the Concept of Mutual Assistance. II. Foundations of Mutual Assistance for the Recovery of Tax Claims. III. The Legal Nature of Mutual Assistance. IV. Categories of Mutual Assistance in Taxation. II: The Power to Request Assistance for the Recovery of Tax Claims and the Obligation to Lend Such Assistance. Part One. The Power to Request Assistance for the Recovery of Tax Claims. I. The Power to Request Assistance. II. Scope of the Power to Request Assistance. III. What Entities or Bodies Are Competent to Request Assistance? IV. The Public Purpose of the Power to Request Mutual Assistance. V. Requirements for Exercise of the Power to Request Assistance for the Recovery of Tax Claims. Part Two. The Obligation to Lend Assistance for the Recovery of Tax Claims. I. Origin of the Obligation to Lend Assistance. II. Subjective Elements. III. The Extent of the Obligation to Lend Assistance. IV. Extinguishment of the Obligation to Lend Mutual Assistance. III: Production and Application of Rules on Mutual Assistance. Part One. Sources of Mutual Assistance in Tax Matters. I. Origin and Production of Rules on Mutual Assistance. II. The Traditional Hegemony of Bilateral Instruments. III. The New Stress on Multilateral Instruments. Part Two. Application of the Norms on Mutual Assistance. I. Interaction, Interpretation and Application of the Norms on Mutual Assistance. IV: Special Features of Enforced Collection Procedure Deriving from Mutual Assistance. I. Subjective Requirements. II. Objective Requirements. III. Requirements for Action. IV. Opposition by the Taxpayer. Latest Developments. Annexes. Index.