I. Introduction It has been a great pleasure for the authors to be able to prepare a report on the Netherlands regarding “The mutual assistance in tax affairs”, which topic will be discussed at the EATLP annual meeting in June 2009 in Santiago de Compostella. The report has been limited by us to such mutual assistance between the Member States of the European Union. The report is based on the general guidelines as prepared by our German colleague Prof. Dr Roman Seer of Bochum University. The questions and answers are focussed onthe five main topics “Implementation”, “Use”, “Efficiency”, “Burden of proof” and “Legal protection”. Since the focus is on the actual use of mutual assistance in the different Member States, the report is rather factually and practically oriented. We did however, occasionally point at more in depth discussions and unclarities in this area. ...

International Bureau of Fiscal Documentation - IBFD
Fiscal Autonomy and its Boundaries
Erasmus School of Law

de Goede, J.J.P, Hemels, S.J.C, & Schenk, A.C.M. (2010). EATLP Report for the Netherlands on the Mutual Assistance in Tax Affairs. In Fiscal Autonomy and its Boundaries. International Bureau of Fiscal Documentation - IBFD. Retrieved from http://hdl.handle.net/1765/23152