Innovations in mutual assistance: the Directive 2010/24/EU and the Real Decreto-Ley 20/2011
DOI:
https://doi.org/10.51302/rcyt.2012.6585Keywords:
mutual assistance, tax collection, precautionary measures, joint actionsAbstract
In the following paper, the author makes a study of the main novelties introduced by Directive 2010/24/EU Mutual Assistance in tax collection, that should be object of incorporation in their national legislation by the Member States before 1st January 2012, as well as the particularities of the transposition carried out in our country by Real Decreto-Ley 20/2011, that should be object of incorporation in their national legislation by the Member States before 1 January 2012, as well as the particularities of the transposition carried out in our country by Real Decreto-Ley 20/2011.
This study is an analysis of the basis and scope of the changes operated in the General Tax Law as a result of the inclusion in it of the fundamental aspects of mutual assistance in tax collection.
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