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
Resource Information
The item Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
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- 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
- Label
- Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Possibilities-and-impossibilities-for-challenging/cel7sC3MR-Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Possibilities-and-impossibilities-for-challenging/cel7sC3MR-Q/">Possibilities and impossibilities for challenging final tax assessments and decisions in tax cases that contravene EC Law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
