Tax Procedures in Luxembourg

Reference : Tax Procedures in Luxembourg


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/43751

Title :	Tax Procedures in Luxembourg
Language :	English
Author, co-author :	Chaouche, Fatima []
	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	Jun-2020
Main document title :	Tax Procedures
Critical editor :	Pistone, Pasquale
Publisher :	IBFD
Collection and collection volume :	EATLP International Tax Series
Pages :	673-706
Peer reviewed :	Yes
ISBN :	978-90-8722-623-7
City :	Amsterdam
Country :	The Netherlands
Keywords :	[en] tax procedure ; principles of tax administration ; tax audit ; tax collection ; tax notices ; exchange of information procedure
Abstract :	[en] This contribution provides an overview of Luxembourg tax procedures and answers a number of questions regarding the administrative law principles governing the collection of taxation, audit, and appeals procedures. It was prepared as a contribution to the 2019 Annual Congress of the European Association of Tax Law Professors, which was devoted to tax procedures.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/43751

File(s) associated to this reference

Fulltext file(s):

	File	Commentary	Version	Size	Access
Limited access	_2019 EATLP Luxembourg National Report.pdf		Publisher postprint	2.24 MB	Request a copy

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