In Belgium, the competences of the tax auditor and the rights and obligations of the taxpayers have been laid down in various specific ... and auditing rights of the department of direct taxes to be executed by officers of other tax departments. ... to the legal framework for tax auditing, the specific Italian acts on the levying of taxes have been brought into line by in the EU Member States cross-references. ... 600, particularly its Arts. 32 and 33, and for indirect taxes Decree 26/10/ 1972, No.
|Title||:||The International Guide to Tax Auditing|
|Author||:||R. N. J. Kamerling|
|Publisher||:||IBFD - 1999|