Haslehner, Werner[University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Jun-2020
Tax Procedures
Pistone, Pasquale
IBFD
EATLP International Tax Series
673-706
Yes
978-90-8722-623-7
Amsterdam
The Netherlands
[en] tax procedure ; principles of tax administration ; tax audit ; tax collection ; tax notices ; exchange of information procedure
[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.
Researchers ; Professionals ; Students ; General public