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Ilse De Troyer

In this chapter, Ilse de Troyer examines EU law aspects of tax procedure, in particular administrative cooperation and recovery assistance between Member States. The author starts with an overview and description of the relevant secondary law rules pertaining to the topic and identifies the important research questions in the field. She focuses on the following key aspects of that research: the changing relationship between Member States’ tax authorities, the limits imposed by legal principles on the crossborder exchange of information, concerns about the system’s efficiency and whether the exchange of information exists merely to the benefit of the tax administration or can also be enforced on the taxpayer’s behalf.