Le recouvrement de la créance fiscale sous certaines dimensions particulières L'assistance administrative au recouvrement : aspects européens et internationaux
Résumé
To collect their tax revenues, states can operate third-party sovereignties when the taxpayer does not have enough assets in the territory. While administrative recovery assistance potentially covers all States, it remains a mechanism for difficult normative developments. Moreover, its implementation confronts the territorial sovereignty of the requested State. The development of this collaboration bilaterally or multilaterally reinforces the practical importance of these mechanisms, although many obstacles remain
N° 2019/2 ■ Revue européenne et internationale de droit fi scal BRUYLANT 169 ■ Deuxième partie-Le recouvrement de la créance fiscale sous certaines dimensions particulières ■
Domaines
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