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| Tekijä: | Bourtourault, P-Y. |
| Otsikko: | Legal basis for the transmission of information by the French Tax Administration to the German Tax Administration. |
| Lehti: | European Taxation
1987 : VOL. 27:5, p. 142-144 |
| Asiasana: | TAXATION CO-OPERATION FRANCE FEDERAL REPUBLIC OF GERMANY |
| Kieli: | eng |
| Tiivistelmä: | A review of the provisions of the directives incorporated into domestic French law, based on EEC Directives, that have a wider application than tax treaties. The analysis covers the treaty provisions, limits on the provision of information, modalities of practice, and the legal situation of the French taxpayer before, during and after the transfer of information. |
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