Resumen de Preface: issue dedicated to the legal protection of taxpayers in the recovery of taxes
Preface to an issue of the World Tax Journal devoted to some important issues relating to the legal protection of taxpayers in the recovery of taxes. Six contributions address current problems, both at national level and in international administrative recovery assistance. As regards international administrative assistance for tax recovery, the focus is on recovery assistance between authorities of the EU Member States. These peer-reviewed articles provided the detailed underpinning to presentations by specialist academics at a conference on the legal protection of taxpayers in (inter)national tax collection within the European Union, organized by the European Commission in Brussels on 21 November 2022.
