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.
Disciplines :
Tax law
Author, co-author :
Chaouche, Fatima
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
