ERA Forum

, Volume 15, Issue 4, pp 519–530 | Cite as

Recovery of tax claims in the European Union

  • Paul van der SmitteEmail author


In this article, the author asserts the importance of a European Union legal framework for mutual assistance in the recovery of tax claims and a description of the framework of cross-border tax collection.


Cross-border Recovery Tax collection chain 


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Copyright information

© ERA 2014

Authors and Affiliations

  1. 1.University of UtrechtBR UtrechtThe Netherlands
  2. 2.University Complutense de MadridMadridSpain
  3. 3.Central Liaison Office of the Netherlands Tax and Customs AdministrationBelfeldNetherlands

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