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The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media such as Swissleaks, Luxleaks and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Bruno Peeters is Professor of Tax Law at the University of Antwerp. His current research interests lie in legal principles, European and corporate tax law. Hans Gribnau is Professor of Tax Law at Tilburg University and at Leiden University. His research focuses on legal principles, tax governance, tax compliance and tax ethics. Jo Badisco is a doctoral researcher at the department of philosophy at the University of Antwerp. His current research is on the problem of international taxation which he approaches from a philosophical angle.

belastingen --- fiscaliteit --- fiscalite --- politique fiscale --- impot des societes --- fiscaal beleid --- vennootschapsbelasting --- Taxes --- Tax law --- BPB9999 --- BPB1706 --- Impôt sur les sociétés --- Politique fiscale --- Droit fiscal international --- Harmonisation fiscale --- Vennootschapsbelasting --- Belastingbeleid --- Internationaal fiscaal recht --- Belastingharmonisatie --- Taxation --- Fiscal policy --- Democracy --- Impôt --- Démocratie --- Évasion fiscale --- Law and legislation --- Economic aspects --- Aspect économique --- Aspect économique. --- Impôt. --- Politique fiscale. --- Évasion fiscale. --- maksude kooskõlastamine --- davčno usklajevanje --- armonizzazione fiscale --- фискална хармонизация --- Steuerharmonisierung --- verotuksen yhdenmukaistaminen --- harmonizacja podatków --- armonizare fiscală --- пореско усклађивање --- armonización fiscal --- harmonização fiscal --- nodokļu saskaņošana --- belastingharmonisatie --- usklađivanje poreznih propisa --- harmonizim tatimor --- εναρμόνιση των φορολογικών συστημάτων --- tax harmonisation --- adóharmonizáció --- fiskal harmonisering --- skatteharmonisering --- daňová harmonizácia --- harmonizace daní --- mokesčių derinimas --- armonizzazzjoni tat-taxxa --- фискално усогласување --- harmonizácia daňových sústav --- harmonizim fiskal --- mokesčių sistemų derinimas --- Vereinheitlichung der Steuersysteme --- az adórendszerek egymáshoz közelítése --- sladění daní --- usklađivanje poreznih sustava --- harmonização das políticas fiscais --- fiscale harmonisatie --- nodokļu sistēmu saskaņošana --- porezno usklađivanje --- harmonizim i sistemeve tatimore --- armonización de los sistemas fiscales --- adórendszerek harmonizációja --- verotusjärjestelmien yhdenmukaistaminen --- harmonisering av beskattning --- armonizzazione dell'IVA --- tax harmonization --- εναρμόνιση των φορολογιών --- harmonisation of tax systems --- armonización de las fiscalidades --- armonizzazione delle politiche fiscali --- harmonizace daňových systémů --- maksusüsteemi ühtlustamine --- lutte contre la concurrence fiscale --- az adórendszer egységesítése --- ujednačivanje poreza --- даночно усогласување --- armonizare taxe --- harmonisation des fiscalités --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- diritto fiscale internazionale --- internationell skatterätt --- international tax law --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- politikë fiskale --- fiskális politika --- фискална политика --- belastingbeleid --- politika zdaňovania --- fiskální politika --- fiskālā politika --- skattepolitik --- politica fiscale --- porezna politika --- φορολογική πολιτική --- politika fiskali --- fiscal policy --- veropolitiikka --- fiskalna politika --- política fiscal --- polityka podatkowa --- fiskalinė politika --- politică fiscală --- Steuerpolitik --- fiskaalpoliitika --- nodokļu politika --- maksupoliitika --- експанзивна фискална политика --- reforma zdaňovania --- politica taxelor --- iždo politika --- adópolitika --- политика на владина потрошувачка --- politikë për tatim-taksat --- taxation policy --- tax policy --- политика на оданочување --- politikë tatimore --- mokesčių politika --- контрактивна фискална политика --- maksustamispoliitika --- daňová politika --- fiškálna politika --- comhchuibhiú cánach --- dlí cánach idirnáisiúnta --- beartas fioscach --- Impôt sur les sociétés --- Trust. --- Law and legislation. --- Moral and ethical aspects. --- Social aspects. --- Impôt. --- Démocratie --- Évasion fiscale. --- Aspect économique.

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La libéralisation du commerce mondial, vecteur de globalisation, a entraîné une mise en concurrence des systèmes juridiques en laissant aux destinataires des règles, et en particulier les opérateurs économiques, la possibilité d'optimiser leur rattachement à un système juridique et donc leur soumission à un corpus normatif donné. La globalisation a créé un marché global du droit sans gouvernement mondial pour en assurer la régulation. Au sein de l'Union européenne, cette concurrence des systèmes juridiques n'aurait pas dû être. Certes, l'intégration européenne vise à la libéralisation des échanges en créant un espace sans frontières à l'intérieur duquel les personnes, les services, les biens et les capitaux doivent pouvoir circuler sans restriction et discrimination. Mais en même temps, l'Union européenne dispose de compétences d'harmonisation visant à rapprocher les législations nationales. Autrement dit, les inconvénients résultant de la libéralisation auraient pu être compensés par une harmonisation des droits nationaux.

BPB1705 --- Droit de la concurrence --- Union européenne --- Harmonisation fiscale --- Dumping social --- concurrence --- europese unie --- concurrence fiscale --- STRADALEX --- dumping socjalny --- социјален дампинг --- социјални дампинг --- социален дъмпинг --- κοινωνικό ντάμπινγκ --- socialni dumping --- sociálny dumping --- social dumping --- socialinis dempingas --- socijalni damping --- dumping soċjali --- social dumpning --- Sozialdumping --- sociale dumping --- sotsiaalne dumping --- sosiaalinen polkumyynti --- sociālais dempings --- dumping social --- dumpáil shóisialta --- szociális dömping --- sociální dumping --- dumping sociale --- dumping pracovních nákladů --- pracovní dumping --- dumping pracovní síly --- socijalni dumping --- maksude kooskõlastamine --- davčno usklajevanje --- comhchuibhiú cánach --- armonizzazione fiscale --- фискална хармонизация --- Steuerharmonisierung --- verotuksen yhdenmukaistaminen --- harmonizacja podatków --- armonizare fiscală --- пореско усклађивање --- armonización fiscal --- harmonização fiscal --- nodokļu saskaņošana --- belastingharmonisatie --- usklađivanje poreznih propisa --- harmonizim tatimor --- εναρμόνιση των φορολογικών συστημάτων --- tax harmonisation --- adóharmonizáció --- fiskal harmonisering --- skatteharmonisering --- daňová harmonizácia --- harmonizace daní --- mokesčių derinimas --- armonizzazzjoni tat-taxxa --- фискално усогласување --- harmonizácia daňových sústav --- harmonizim fiskal --- mokesčių sistemų derinimas --- Vereinheitlichung der Steuersysteme --- az adórendszerek egymáshoz közelítése --- sladění daní --- usklađivanje poreznih sustava --- harmonização das políticas fiscais --- fiscale harmonisatie --- nodokļu sistēmu saskaņošana --- porezno usklađivanje --- harmonizim i sistemeve tatimore --- armonización de los sistemas fiscales --- adórendszerek harmonizációja --- verotusjärjestelmien yhdenmukaistaminen --- harmonisering av beskattning --- armonizzazione dell'IVA --- tax harmonization --- εναρμόνιση των φορολογιών --- harmonisation of tax systems --- armonización de las fiscalidades --- armonizzazione delle politiche fiscali --- harmonizace daňových systémů --- maksusüsteemi ühtlustamine --- lutte contre la concurrence fiscale --- az adórendszer egységesítése --- ujednačivanje poreza --- даночно усогласување --- armonizare taxe --- harmonisation des fiscalités --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- European Union --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- konkurrensrätt --- id-dritt tal-kompetizzjoni --- δίκαιο του ανταγωνισμού --- konkurencijos įstatymas --- competition law --- kilpailuoikeus --- direito da concorrência --- konkurences likums --- dreptul concurenței --- prawo konkurencji --- право на конкуренција --- конкурентно право --- versenyjog --- pravo tržišnoga natjecanja --- konkurrenceret --- Wettbewerbsrecht --- ligji i konkurrencës --- soutěžní právo --- norme giuridiche sulla concorrenza --- dlí na hiomaíochta --- concurrentierecht --- право конкуренције --- Derecho de la competencia --- súťažné právo --- konkurenčno pravo --- konkurentsiõigus --- regole di concorrenza --- konkurrenceregulering --- pravo konkurencije --- legislație privind concurența --- közösségi versenyjog --- правила за конкуренција на Заедницата --- soutěžní legislativa --- konkurencijos nuostatai --- konkurences tiesības --- regulamentação da concorrência --- κανόνες ανταγωνισμού --- прописи против нелојалната конкуренција --- soutěžní předpisy --- Wettbewerbsregel --- kilpailusäännökset --- közösségi versenyjog rendelkezései --- konkurencijos reglamentai --- konkurrenceregler --- Wettbewerbsordnung --- заедничко право за конкуренција --- Wettbewerbsgesetzgebung --- Wettbewerbsvorschrift --- reglamentación de la competencia --- konkurentsisätted --- konkurenční právo --- заштита на конкуренција --- versenyszabályok --- konkurrensbestämmelser --- konkurences noteikumi --- norme sulla concorrenza --- súťažné predpisy --- concurrentieregeling --- propisi o tržišnom natjecanju --- konkurrencebestemmelser --- procedura in materia di concorrenza --- zákon o ochraně hospodářské soutěže --- réglementation de la concurrence --- versenyjogi szabályok --- competition regulations --- правила на Заедницата за конкуренција --- közösségi versenyjog szabályai --- concurrentievoorschriften --- regolamentazione della concorrenza --- rregulla të konkurrencës --- Wettbewerbsrecht der Gemeinschaft --- concurrentie --- union europeenne --- fiscale concurrentie --- Concurrence fiscale --- Concurrence --- Commerce international et emploi --- Efficacité du droit --- Droit et mondialisation --- Concurrence déloyale --- Droit européen. --- Politique publique --- Antitrust law --- Dumping (International trade) --- Free trade --- Freedom of movement --- Standardization --- Dumping (Commerce international) --- Libre-échange --- Libre circulation des personnes --- Normalisation --- Droit --- European Union. --- EPUB-ALPHA-C EPUB-LIV-FT LIVDROIT STRADA-B --- Union européenne --- an tAontas Eorpach

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La pratique des donations et des successions internationales génère d’importantes difficultés auxquelles il est souvent délicat d’apporter une réponse satisfaisante. En particulier, le manque de coordination des législations nationales est susceptible d’entraîner une double imposition du patrimoine transmis. D’autre part, le défaut de conformité au droit de l’Union européenne de certaines dispositions nationales et l’absence d’un réseau conventionnel efficace renforcent l’insécurité entourant ces opérations. Au terme d’une tentative de systématisation des principes qui gouvernent la matière sous l’angle international et européen, différents experts nationaux examinent le traitement fiscal des donations et des successions dans 19 pays européens et non européens. Sont ainsi abordés les régimes juridiques et fiscaux en vigueur en Allemagne, Autriche, Belgique, Canada, Espagne, États-Unis, France, Grèce, Irlande, Italie, Luxembourg, Maroc, Pays-Bas, Portugal, Pologne, Roumanie, Royaume-Uni, Suisse et Turquie.

Comparative law --- International law --- Family law. Inheritance law --- Tax law --- Inheritance and transfer tax --- Gifts --- Double taxation --- Successions et héritages --- Donations --- Droit comparé --- Double imposition --- Law and legislation --- Taxation --- Impôts --- Droit --- Droit international privé --- Successions et héritages --- Successions et héritages. --- Impôts --- impôt sur la transmission --- harmonisation fiscale --- double imposition --- droit de l'UE --- pravo EU-a --- ES tiesības --- право ЕУ --- pravo EU --- prawo unijne --- EU-ret --- δίκαιο της ΕΕ --- právo EU --- EU law --- dlí an Aontais Eorpaigh --- diritto dell'UE --- e drejta e BE-së --- uniós jog --- Derecho de la UE --- unionin oikeus --- EU-Recht --- EU-recht --- ES teisė --- právo EÚ --- legislația UE --- direito da UE --- право на ЕУ --- EU-rätt --- ELi õigus --- liġi tal-UE --- право на ЕС --- pravo Europske unije --- právo Spoločenstva --- normativa comunitaria --- drept comunitar --- diritto europeo --- e drejtë e Bashkimit Europian --- droit de l'Union européenne --- право на Европската заедница --- κοινοτικό δίκαιο --- droit européen --- evropské právo --- réglementation communautaire --- EG-förordningar --- pravo Evropske unije --- direito da União Europeia --- Europos Sąjungos teisė --- uniós jogszabályok --- Euroopa Liidu õigus --- Kopienas noteikumi --- europeisk rätt --- communautaire wetgeving --- Community law --- drept european --- Eurooppa-oikeus --- δίκαιο της Ευρωπαϊκής Ένωσης --- nariadenia Spoločenstva --- legislația Uniunii Europene --- právo Evropské unie --- reglementări comunitare --- Euroopa Ühenduse õigus --- regulamentação comunitária --- prawo Unii Europejskiej --- közösségi jogszabályok --- Community regulations --- fællesskabsbestemmelser --- ευρωπαϊκό Δίκαιο --- právo ES --- European Union law --- Derecho comunitario --- európai uniós jogszabályok --- liġi tal-Unjoni Ewropea --- communautair recht --- yhteisön asetukset --- közösségi rendeletek --- gemenskapsrätt --- az Európai Unió joga --- Derecho europeo --- регулативи на Заедницата --- europsko pravo --- droit communautaire --- direito comunitário --- európai jog --- diritto comunitario --- legislazione comunitaria --- право на ЕЗ --- recht van de Europese Unie --- fællesskabsregler --- Europäisches Recht --- Recht der Europäischen Union --- Bendrijos teisė --- közösségi jog --- EU-jog --- Eiropas Savienības tiesības --- právo Unie --- Derecho de la Unión Europea --- Euroopan unionin oikeus --- право Заједнице --- Gesetzgebung der Gemeinschaft --- EF-ret --- pravo Zajednice --- prawo wspólnotowe --- yhteisön oikeus --- fællesskabsret --- norme comunitarie --- право на Европските заедници --- EG-rätt --- Europees recht --- communautaire voorschriften --- direito europeu --- европско право --- právo Európskej únie --- Право на Общността --- disposizioni comunitarie --- κοινοτική νομοθεσία --- reglamentación comunitaria --- Gemeinschaftsrecht --- право на Европейския съюз --- komunitární právo --- az EU joga --- Kopienas tiesības --- Bendrijos reglamentai --- regolamentazione comunitaria --- európske právo --- communautaire rechtsorde --- legislativa EU --- European law --- право на Европската Унија --- pravo Skupnosti --- Euroopa õigus --- EU:n oikeus --- ühenduse õigus --- diritto dell'Unione europea --- право Уније --- EG-recht --- pravni propisi Europske unije --- Europos teisė --- dvostruko oporezivanje --- kaksinkertainen verotus --- doble imposición --- nodokļu divkārša uzlikšana --- dublă impunere --- двојно оданочување --- doppia imposizione --- cánachas dúbailte --- διπλή φορολογία --- dubbele belasting --- двоструко опорезивање --- taxxa doppja --- dvojí zdanění --- dubbelbeskattning --- kettős adóztatás --- dobbeltbeskatning --- topeltmaksustamine --- dvojna obdavčitev --- dvigubas apmokestinimas --- podwójne opodatkowanie --- dupla tributação --- double taxation --- tatim i dyfishtë --- dvojité zdanenie --- двойно данъчно облагане --- Doppelbesteuerung --- maksude kooskõlastamine --- davčno usklajevanje --- comhchuibhiú cánach --- armonizzazione fiscale --- фискална хармонизация --- Steuerharmonisierung --- verotuksen yhdenmukaistaminen --- harmonizacja podatków --- armonizare fiscală --- пореско усклађивање --- armonización fiscal --- harmonização fiscal --- nodokļu saskaņošana --- belastingharmonisatie --- usklađivanje poreznih propisa --- harmonizim tatimor --- εναρμόνιση των φορολογικών συστημάτων --- tax harmonisation --- adóharmonizáció --- fiskal harmonisering --- skatteharmonisering --- daňová harmonizácia --- harmonizace daní --- mokesčių derinimas --- armonizzazzjoni tat-taxxa --- фискално усогласување --- harmonizácia daňových sústav --- harmonizim fiskal --- mokesčių sistemų derinimas --- Vereinheitlichung der Steuersysteme --- az adórendszerek egymáshoz közelítése --- sladění daní --- usklađivanje poreznih sustava --- harmonização das políticas fiscais --- fiscale harmonisatie --- nodokļu sistēmu saskaņošana --- porezno usklađivanje --- harmonizim i sistemeve tatimore --- armonización de los sistemas fiscales --- adórendszerek harmonizációja --- verotusjärjestelmien yhdenmukaistaminen --- harmonisering av beskattning --- armonizzazione dell'IVA --- tax harmonization --- εναρμόνιση των φορολογιών --- harmonisation of tax systems --- armonización de las fiscalidades --- armonizzazione delle politiche fiscali --- harmonizace daňových systémů --- maksusüsteemi ühtlustamine --- lutte contre la concurrence fiscale --- az adórendszer egységesítése --- ujednačivanje poreza --- даночно усогласување --- armonizare taxe --- harmonisation des fiscalités --- φόρος μεταβίβασης --- varallisuuden siirtovero --- Erbschaftssteuer --- arvs- och gåvoskatt --- impuesto sobre transmisiones patrimoniales --- порез на пренос капитала --- cáin aistrithe caipitil --- tatim mbi transferimin e kapitalit --- kapitaliülekande maks --- porez na prijenos kapitala --- daň z prevodu kapitálu --- podatek od spadków i darowizn --- davek na prenos kapitala --- impozit pe transfer patrimonial --- kapitalo pervedimo mokestis --- daň z převodu vlastnictví --- overdrachtsbelasting --- skat på formueoverførsel --- kapitāla pārveduma nodoklis --- данък върху прехвърляне на капитали --- данок на пренос на капитал --- capital transfer tax --- vagyonszerzési illeték --- imposto sucessório --- taxxa fuq it-trasferiment ta’ kapital --- imposta sui trasferimenti --- pärandimaks --- successierechten --- pozůstalostní daň --- dedičská daň --- impostos sobre heranças --- dědická daň --- death duty --- φόρος κληρονομίας --- ajándékozási illeték --- taksë trashëgimie --- palikimo mokestis --- imposta di successione --- impuesto sobre herencias --- tatim mbi pronën e trashëguar --- paveldėjimo mokestis --- perintövero --- impuesto sobre sucesiones hereditarias --- daň z dedičstva --- данок на наследство и подарок --- inheritance tax --- vagyonátruházási illeték --- impuesto sobre herencias, legados y donaciones --- arveafgifter --- diritti di successione --- mantojuma nodoklis --- impôt sur l'héritage --- porez na nekretnine --- successiebelasting --- Schenkungssteuer --- estate duty --- arvsskatt --- taxă moștenire --- imposta sulle trasmissioni --- paveldėjimo mirties atveju mokestis --- kvarlåtenskapsskatt --- daň z pozostalosti --- impuesto sobre sucesiones --- päranditombumaks --- данок на промет на недвижности --- tatim i trashëgimisë --- imposta sull'asse ereditario --- impuesto de sucesiones y donaciones --- porez na nasljedstvo --- kiinteistövero --- örökösödési illeték --- skat på arv --- direitos de transmissão --- droits de succession --- tassa di successione --- E-books

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De fiscaliteit verkrijgt meer en meer een internationale dimensie. Dit is ook zo op het vlak van de fiscale procedure. In dit boek wordt deze dimensie van de fiscale procedure, vooral op vlak van de inkomstenbelastingen in kaart gebracht, en dit vanuit drie invalshoeken: de bijstand bij de vestiging, de bijstand bij de invordering en tot slot, de internationale geschillenbeslechting. De focus ligt daarbij op de bi- of multilaterale rechtsinstrumenten, en uiteraard de Europese wetgeving. Op die manier wordt aan de lezer inzicht geboden in de diverse regelgeving die er gaandeweg toe leidt dat bepaalde procedurele aspecten van de nationale belastingstelsels overkoepelend worden geharmoniseerd. De vaak complexe regelgeving (die overigens onderhevig is aan voortdurende bijsturing en aanvulling) wordt op die manier meteen ook op een overzichtelijke wijze in kaart gebracht. Eenieder die zich verder in deze materie wenst te verdiepen, zal in dit boek dan ook het nodige houvast vinden.

International law --- Tax law --- inkomstenbelastingen --- Impôt --- Administration et procédure. --- BPB9999 --- BPB2103 --- inkomstenbelasting --- 351.713 --- 336.2 --- fiscaliteit --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- данък върху дохода --- imposta sul reddito --- impôt sur le revenu --- indkomstskat --- porez na dohodak --- daň z příjmů --- tulovero --- impuesto sobre la renta --- daň z príjmu --- davek na dohodek --- inkomstskatt --- imposto sobre os rendimentos --- Einkommensteuer --- jövedelemadó --- tax on income --- taxxa fuq l-introjtu --- impozit pe venit --- φόρος εισοδήματος --- tulumaks --- pajamų mokestis --- cáin ar ioncam --- порез на доходак --- podatek dochodowy --- данок на доход --- tatim mbi të ardhurat --- ienākuma nodoklis --- tatimi mbi të ardhurat --- dôchodková daň --- income tax --- imposta sul reddito delle persone fisiche --- IRPEF --- důchodová daň --- Taxation --- Droit fiscal international --- Tax administration and procedure --- Law and legislation --- Administration et procédure --- BPB2304 --- droit de l'UE-droit national --- échange d'information --- convention internationale --- harmonisation fiscale --- différend international --- litigio internacional --- международен спор --- rahvusvaheline vaidlus --- starptautiskas domstarpības --- nemzetközi vita --- medzinárodný spor --- tarptautinis ginčas --- spór międzynarodowy --- mosmarrëveshje ndërkombëtare --- international dispute --- tilwima internazzjonali --- díospóid idirnáisiúnta --- kansainvälinen erimielisyys --- međunarodni spor --- mellemfolkelig tvist --- internationell tvist --- internationaal geschil --- mednarodni spor --- mezinárodní spor --- diferend internațional --- меѓународен спор --- diferendo internacional --- völkerrechtliche Streitigkeit --- controversia internazionale --- међународни спор --- διεθνής διαφορά --- международни съдебни спорове --- litígio internacional --- medzinárodný rozpor --- vertenza internazionale --- mezinárodní rozepře --- rahvusvaheline kohtuasi --- contenzioso internazionale --- решавање меѓународни спорови --- litigiu internațional --- contencios internațional --- contentieux international --- kansainvälinen riita-asia --- међународни конфликт --- решавање на меѓународни спорови --- διεθνές επίδικο ζήτημα --- starptautiskas nesaskaņas --- internationaler Streitfall --- международен иск --- διεθνής προσφυγή --- арбитражна одлука --- napięcie w stosunkach międzynarodowych --- litige international --- kansainvälinen riita --- contencioso internacional --- mednarodni konflikti --- international uoverensstemmelse --- international tvist --- controversia internacional --- starptautisks strīds --- intercambio de información --- výmena informácií --- Informationsaustausch --- uitwisseling van informatie --- scambio d'informazioni --- обмен на информация --- informacijos mainai --- exchange of information --- schimb de informații --- ανταλλαγή πληροφοριών --- intercâmbio de informação --- teabevahetus --- skambju ta' informazzjoni --- tietojen vaihto --- wymiana informacji --- malartú faisnéise --- izmenjava informacij --- размена информација --- davanje informacija --- informationsutbyte --- udveksling af information --- пренос на информации --- információcsere --- výměna informací --- informācijas apmaiņa --- shkëmbim informacioni --- Informationstransfer --- transfer de informații --- overdracht van informatie --- trasferiment tal-informazzjoni --- razmjena informacija --- informationsudveksling --- faisnéis a mhalartú --- přenos informace --- μεταβίβαση πληροφοριών --- trasferimento d'informazioni --- Informationsübertragung --- tietojenvaihto --- transfert d'information --- transferim informacioni --- пренасяне на информация --- дигитален пренос на информации --- informatie-overdracht --- informatie-uitwisseling --- information exchange --- informācijas pārsūtīšana --- datu pārsūtīšana --- permuta de informação --- transferência de informação --- överföring av information --- infovahetus --- information transfer --- transferencia de información --- informacijos perdavimas --- prenos informácií --- kansainvälinen yleissopimus --- convenção internacional --- convención internacional --- internationale conventie --- международна конвенция --- international konvention --- konventë ndërkombëtare --- starptautiska konvencija --- medzinárodný dohovor --- rahvusvaheline konventsioon --- διεθνής σύμβαση --- tarptautinė konvencija --- међународна конвенција --- coinbhinsiún idirnáisiúnta --- međunarodna konvencija --- mednarodna konvencija --- convenzione internazionale --- international convention --- convenție internațională --- mezinárodní úmluva --- nemzetközi egyezmény --- меѓународна конвенција --- internationale Konvention --- internationell konvention --- konwencja międzynarodowa --- Konvenzjoni Internazzjonali --- πολυμερής σύμβαση --- mezinárodní konvence --- multilaterale Übereinkunft --- convenzione multilaterale --- мултилатерална конвенција --- multilaterális egyezmény --- convenție multilaterală --- multilateral convention --- mitmepoolne konventsioon --- monenvälinen yleissopimus --- mnohostranný dohovor --- daudzpusēja konvencija --- daugiašalė konvencija --- többoldalú egyezmény --- convenção multilateral --- convention multilatérale --- multilateralna konvencija --- convención multilateral --- convenio internacional --- multilaterale conventie --- mnohostranná konvence --- mnohostranná úmluva --- konventë shumëpalëshe --- multilateral konvention --- maksude kooskõlastamine --- davčno usklajevanje --- comhchuibhiú cánach --- armonizzazione fiscale --- фискална хармонизация --- Steuerharmonisierung --- verotuksen yhdenmukaistaminen --- harmonizacja podatków --- armonizare fiscală --- пореско усклађивање --- armonización fiscal --- harmonização fiscal --- nodokļu saskaņošana --- belastingharmonisatie --- usklađivanje poreznih propisa --- harmonizim tatimor --- εναρμόνιση των φορολογικών συστημάτων --- tax harmonisation --- adóharmonizáció --- fiskal harmonisering --- skatteharmonisering --- daňová harmonizácia --- harmonizace daní --- mokesčių derinimas --- armonizzazzjoni tat-taxxa --- фискално усогласување --- harmonizácia daňových sústav --- harmonizim fiskal --- mokesčių sistemų derinimas --- Vereinheitlichung der Steuersysteme --- az adórendszerek egymáshoz közelítése --- sladění daní --- usklađivanje poreznih sustava --- harmonização das políticas fiscais --- fiscale harmonisatie --- nodokļu sistēmu saskaņošana --- porezno usklađivanje --- harmonizim i sistemeve tatimore --- armonización de los sistemas fiscales --- adórendszerek harmonizációja --- verotusjärjestelmien yhdenmukaistaminen --- harmonisering av beskattning --- armonizzazione dell'IVA --- tax harmonization --- εναρμόνιση των φορολογιών --- harmonisation of tax systems --- armonización de las fiscalidades --- armonizzazione delle politiche fiscali --- harmonizace daňových systémů --- maksusüsteemi ühtlustamine --- lutte contre la concurrence fiscale --- az adórendszer egységesítése --- ujednačivanje poreza --- даночно усогласување --- armonizare taxe --- harmonisation des fiscalités --- право на ЕС―национално право --- однос права ЕУ и унутрашњег права --- Derecho de la UE - Derecho nacional --- prawo unijne - prawo krajowe --- ES tiesības un valsts tiesības --- legislația UE -legislația națională --- EU-ret - national ret --- ELi õigus - siseriiklik õigus --- EU-rätt–nationell rätt --- právo EU − vnitrostátní právo --- ES teisė – nacionalinė teisė --- EU-recht - nationaal recht --- direito da UE-direito nacional --- unionin oikeus – kansallinen oikeus --- δίκαιο της ΕΕ-εθνικό δίκαιο --- pravo EU-a - nacionalno pravo --- pravo EU – nacionalno pravo --- uniós jog–nemzeti jog --- EU-Recht - nationales Recht --- право на ЕУ-национално право --- EU law - national law --- dlí an Aontais Eorpaigh - dlí náisiúnta --- právo EÚ - vnútroštátne právo --- liġi tal-UE -liġi nazzjonali --- e drejta e BE-së - e drejta kombëtare --- diritto dell'UE-diritto nazionale --- право на Европейския съюз―национално право --- право на Заедницата-национално право --- communautair recht-nationaal recht --- právo Evropské unie − vnitrostátní právo --- EU:n oikeus - kansallinen oikeus --- national ret — fællesskabsret --- Bendrijos teisė – šalies teisė --- κοινοτικό δίκαιο-εθνικό δίκαιο --- drept comunitar-drept național --- legislația Uniunii Europene-legislație națională --- prawo wspólnotowe-prawo krajowe --- pravo Europske unije - nacionalno pravo --- innerstaatliches Recht-Gemeinschaftsrecht --- nemzeti jog-közösségi jog --- Derecho comunitario-Derecho interno --- diritto nazionale-diritto dell'Unione europea --- nemzeti jog–európai uniós jog --- liidu õigus - siseriiklik õigus --- droit communautaire-droit interne --- právo Spoločenstva – národné právo --- vztah vnitrostátního a komunitárního práva --- droit national-droit de l'Union européenne --- European Union law - national law --- drept național-drept comunitar --- κοινοτικό δίκαιο-εσωτερικό δίκαιο --- prawo krajowe - prawo Unii Europejskiej --- vnitrostátní právo − právo Evropské unie --- national law - European Union law --- ELi õigus - riigisisene õigus --- δίκαιο της Ευρωπαϊκής Ένωσης-εθνικό δίκαιο --- национално право-право на Заедницата --- nacionalno pravo – pravo Evropske unije --- európai uniós jog–nemzeti jog --- однос права Заједнице и унутрашњег права --- εθνικό Δίκαιο-κοινοτικό Δίκαιο --- direito da União Europeia-direito nacional --- Derecho nacional - Derecho de la Unión Europea --- Gemeinschaftsrecht—nationales Recht --- droit communautaire-droit national --- communautair recht-intern recht --- valsts tiesības un Eiropas Savienības tiesības --- e drejtë e brendshme - e drejtë e Bashkimit Europian --- vnútroštátne právo - právo Európskej únie --- recht van de Europese Unie - nationaal recht --- pravo Skupnosti - nacionalno pravo --- pravo Zajednice - nacionalno pravo --- direito nacional-direito da União Europeia --- ühenduse õigus - riigisisene õigus --- ЕУ законодавство-национално законодавство --- šalies teisė – Bendrijos teisė --- direito comunitário - direito interno --- diritto comunitario-diritto nazionale --- liġi nazzjonali-liġi tal-Unjoni Ewropea --- komunitární právo – národní právo --- национално право―право на Европейския съюз --- kansallinen oikeus - unionin oikeus --- Derecho comunitario-Derecho nacional --- Recht der Europäischen Union - nationales Recht --- Derecho de la Unión Europea - Derecho nacional --- Derecho nacional-Derecho comunitario --- diritto dell'Unione europea-diritto nazionale --- Euroopan unionin oikeus - kansallinen oikeus --- liġi tal-Unjoni Ewropea-liġi nazzjonali --- Kopienas tiesības un valstu tiesības --- kansallinen oikeus - EU:n oikeus --- riigisisene õigus - ühenduse õigus --- nationales Recht - Recht der Europäischen Union --- Europos Sąjungos teisė – nacionalinė teisė --- liidu õigus - riigisisene õigus --- nacionalinė teisė – Europos Sąjungos teisė --- fællesskabsret — national ret --- национално право-право на Eвропската Унија --- право на Eвропската Унија-национално право --- droit de l'Union européenne-droit national --- yhteisön oikeus – kansallinen oikeus --- pravo Evropske unije – nacionalno pravo --- prawo Unii Europejskiej - prawo krajowe --- nemzeti jog–uniós jog --- gemenskapsrätt–nationell rätt --- national law - Community law --- közösségi jog-nemzeti jog --- direito comunitário - direito nacional --- nationaal recht - recht van de Europese Unie --- legislație națională-legislația Uniunii Europene --- droit national-droit communautaire --- nationales Recht—Gemeinschaftsrecht --- diritto nazionale-diritto comunitario --- právo Európskej únie - vnútroštátne právo --- право на Общността - национално право --- nationell rätt–EU-rätt --- národné právo – právo Spoločenstva --- valtionsisäinen oikeus – yhteisön oikeus --- εθνικό δίκαιο-δίκαιο της Ευρωπαϊκής Ένωσης --- национално право-право на ЕУ --- kansallinen oikeus - Euroopan unionin oikeus --- Eiropas Savienības tiesības un valsts tiesības --- diritto comunitario-diritto interno --- e drejtë e Bashkimit Europian - e drejtë e brendshme --- Euroopa Liidu õigus - riigisisene õigus --- valstu tiesības un Kopienas tiesības --- Community law - national law --- direito nacional - direito comunitário --- Belgique --- Impôt --- Administration et procédure.