Legal framework governing the taxation of monetary payments arising from economic activities with the aim of preventing double taxation, ensuring neutral tax treatment, and supporting the smooth functioning of the internal market.
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| eira:concept | eira:ArchitectureBuildingBlock |
| dct:modified | 2026-03-31 |
| dct:identifier | |
| dct:title | European legal act(s) on tax payments |
| dct:description | Legal framework governing the taxation of monetary payments arising from economic activities with the aim of preventing double taxation, ensuring neutral tax treatment, and supporting the smooth functioning of the internal market. |
| dct:publisher | EUR-Lex |
| dct:source | EIRA Team |
| skos:example | |
| eira:view | LV-Binding Power and Jurisdiction |
| eira:eifLayer | Legal |
| skos:broader | http://data.europa.eu/dr8/BindingInstrumentRequirement |
| eira:PURI | http://data.europa.eu/dr8/EuropeanLegalActsOnTaxPayments |