The Resource Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law

Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law

Label
Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law
Title
Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law
Creator
Subject
Language
eng
Summary
When tax authorities infringe the European rights of a taxpayer, there is usually the possibility to challenge such infringement by filing an objection or appeal. However, in doing so, the taxpayer typically has to comply with domestic time limitations. Failure to do so will result in the respective decision of the tax authorities becoming final. A decision can also become final if the taxpayer did use the possibility to file an objection and appeal but his case was declined by the national highest court. As a rule, final decisions can no longer be disputed before a national court. It is, however, not uncommon that after a decision has become final, the European Court of Justice issues a ruling in a particular case, based on which the mentioned final decision turns out to be in conflict with European law. In this respect, the question arises which possibilities does EC law offer to a taxpayer to dispute a final decision of the tax authorities or a national court. In this article, the authors analyse this question in detail and describe the options taxpayers have in this regard. This analysis includes the validity of national time limits, obligations for administrative bodies to revisit a final decision, the impact of procedural legal effect of a decision, and the influence of the res judicata principle
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 19 (2010),
http://library.link/vocab/creatorName
  • Eijsden, J.A.R. van
  • Dam, J.J. van
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • appeal
  • taxpayer rights
  • procedural tax law
Label
Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law
Instantiates
Publication
Label
Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law
Publication

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