Sharing of tax policy: member states must publish annual tax law updates and may second experts to assist peers. Article 11 provides that each Member State should endeavour to issue an annual report on changes in its tax laws, including new systems or techniques, for circulation among Member States, and that a Member State may, on request, second its experts to assist others with drafting legislation, tax procedures, operational management, training programs, and information system and technology support.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sharing of tax policy: member states must publish annual tax law updates and may second experts to assist peers.
Article 11 provides that each Member State should endeavour to issue an annual report on changes in its tax laws, including new systems or techniques, for circulation among Member States, and that a Member State may, on request, second its experts to assist others with drafting legislation, tax procedures, operational management, training programs, and information system and technology support.
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