Titolo Banks as Fiscal Gatekeepers in the European Union: Legal Duties, Fundamental Rights, and Comparative Accountability in Withholding Tax Enforcement under EU Law – Insights from Germany, the Netherlands, France, Italy, and the United Kingdom Periodico Amministrativ@mente Anno: 2025 - Fascicolo: 3 - Pagina iniziale: 1219 - Pagina finale: 1247