EU Blacklist: Implementation under Luxembourg Domestic Law

Journal
Panzeri, I.
European Union
European Taxation 2021 (Volume 61), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses implementation in Luxembourg of one of the defensive measures in the tax area provided by the Council conclusions on the EU list of non-cooperative jurisdictions adopted on 5 December 2017.