Recovery of tax claims in the European Union

Baker, P.: Changing the norm on cross-border enforcement of tax debts. Intertax 30(6/7) (2002)

Bal, A.: Extraterritorial enforcement of tax claims. Bull. Int. Tax. 65(10) (2011)

van de Bogaard, R., van der Smitte, P.: Designed for the OECD report “Working smarter on debt management” (2014)

Caram, A.: Enhancing international cooperation among tax authorities in the assessment and recovery of taxes: the proposals for new European directives. Intertax 37(II) (2009)

De Troyer, I.: A European perspective on tax recovery in cross-border situations. EC Tax Rev. 18, 5 (2009)

Jensen, J., Wöhlbier, F.: Improving tax governance in EU member states: criteria for successful policies. Occasional Papers 114, European Commission. Directorate-General Econ. & Fin. Affairs (2012)

van der Smitte, P.: Effective EU tax collection: utopia? Bull. Int. Tax. 68 (2014)

Weekers, F.: Measuring and Publication of the Tax Gap. Letter to the Parliament. DG Tax Administration, The Hague (2012)

van der Smitte, P.: Designed for his Ph.D. Thesis “2010/24/EU: Enforcement and effectiveness of cross-border recovery of tax claims in the EU” (2013)

OECD Report: Working smarter in tax debt management (2014)