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The Resource Protection of taxpayer's rights : European, International and domestic tax law perspective

Protection of taxpayer's rights : European, International and domestic tax law perspective

Label
Protection of taxpayer's rights : European, International and domestic tax law perspective
Title
Protection of taxpayer's rights : European, International and domestic tax law perspective
Contributor
Subject
Language
eng
Summary
This books deals with the issue of the protection of taxpayer's rights from the perspective of European tax law, international tax law, as well as the domestic tax law of nine countries. The theory of taxpayer protection is also covered. Following a theoretical introduction, the protection and enforcement of taxpayer's rights in European tax law is discussed, as well as the role of the European Court of Justice and the need for a European Court of Taxation. The European Convention on Human Rights and double tax treaties based on the OECD Model Convention are analysed as international instruments of taxpayer protection. The role of bills/charters of taxpayers' rights and Tax Ombudsmen is also discussed. National reports, drawn up in accordance with uniform guidelines, provide a good basis for a comparison of various aspects of domestic tax systems which influence taxpayer's rights. Among other things, the following issues are discussed: the burden of proof in tax proceedings, administrative and judicial review of tax decisions, tax refund and private advance tax rulings. Moreover, the current national debates in the area of taxpayer's rights protection are highlighted. Systematized comparative conclusions can be found in the general report of the conference, which also summarizes the findings of the national reports
Geographic coverage
  • Europe
  • International
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Nykiel, W
  • Sęk, M
http://library.link/vocab/subjectName
  • taxpayer rights
  • taxpayers' charter
  • EU tax law
  • ECJ case law
  • European Convention on Human Rights
Label
Protection of taxpayer's rights : European, International and domestic tax law perspective
Instantiates
Publication
Contents
  • Taxpayers' rights : some theoretical issues
  • Brzezinski, B.
  • ; p. 17-32
  • The protection of taxpayers' rights in European tax law
  • Pistone, P.
  • ; p. 33-43
  • Enforcement of taxpayers' rights in Community law
  • Deak, D.
  • ; p. 44-62
  • The role of the European Court of Justice in taxpayer protection in the field of direct taxation
  • Zalasiński, A.
  • ; p. 63-75
  • Is there a need for a European Court of taxation?
  • Lang, M.
  • ; p. 76-81
  • The European Convention on Human Rights as an instrument of taxpayer protection
  • Leszczynska, A.
  • ; p. 82-103
  • Taxpayer protection in international tax law
  • Goede, J.J.P. de
  • ; p. 104-129
  • Taxpayers' charters and a taxpayers' charter for Europe
  • Baker, P.
  • ; p. 130-135
  • The role of the tax ombudsman in taxpayer protection
  • Serrano, F.
  • ; p. 136-150
  • The concept of taxpayers' rights protection and the role of the Polish Ministry of Finance in enhancing this protection
  • Chojna-Duch, E.
  • ; p. 151-158
  • National report on taxpayer protection in Austria
  • Höllbachner, M.
  • Kubik, K.
  • ; p. 161-179
  • National report on taxpayer protection in Belgium
  • Docclo, C.
  • ; p. 180-199
  • National report on taxpayer protection in Germany
  • Reimer, E.
  • ; p. 200-231
  • National report on taxpayer protection in Italy
  • Romano, C.
  • ; p. 232-255
  • The Italian Taxpayer's Bill of Rights ("Statuto dei diritti del contribuente")
  • Uricchio, A.
  • ; p. 256-267
  • National report on taxpayer protection in Poland
  • Marianski, A.
  • ; p. 268-282
  • National report on taxpayer protection in Russia
  • Karaseva (Sentsova), M.
  • ; p. 283-291
  • National report on taxpayer protection in Russia - Part II
  • Vinnitskiy, D.
  • ; p. 292-306
  • National report on taxpayer protection in Spain
  • Herrera, P.M.
  • ; p. 307-327
  • National report on taxpayer protection in Sweden
  • Brokelind, C.
  • ; p. 328-348
  • National report on taxpayer protection in the United States of America
  • Smiley, S.
  • ; p. 349-364
  • General conference report on taxpayer protection
  • Nykiel, W.
  • Sek, M.
  • ; p. 367-412
Extent
412 p.
Isbn
9788376018638
Issn
1897-4392
Label
Protection of taxpayer's rights : European, International and domestic tax law perspective
Publication
Contents
  • Taxpayers' rights : some theoretical issues
  • Brzezinski, B.
  • ; p. 17-32
  • The protection of taxpayers' rights in European tax law
  • Pistone, P.
  • ; p. 33-43
  • Enforcement of taxpayers' rights in Community law
  • Deak, D.
  • ; p. 44-62
  • The role of the European Court of Justice in taxpayer protection in the field of direct taxation
  • Zalasiński, A.
  • ; p. 63-75
  • Is there a need for a European Court of taxation?
  • Lang, M.
  • ; p. 76-81
  • The European Convention on Human Rights as an instrument of taxpayer protection
  • Leszczynska, A.
  • ; p. 82-103
  • Taxpayer protection in international tax law
  • Goede, J.J.P. de
  • ; p. 104-129
  • Taxpayers' charters and a taxpayers' charter for Europe
  • Baker, P.
  • ; p. 130-135
  • The role of the tax ombudsman in taxpayer protection
  • Serrano, F.
  • ; p. 136-150
  • The concept of taxpayers' rights protection and the role of the Polish Ministry of Finance in enhancing this protection
  • Chojna-Duch, E.
  • ; p. 151-158
  • National report on taxpayer protection in Austria
  • Höllbachner, M.
  • Kubik, K.
  • ; p. 161-179
  • National report on taxpayer protection in Belgium
  • Docclo, C.
  • ; p. 180-199
  • National report on taxpayer protection in Germany
  • Reimer, E.
  • ; p. 200-231
  • National report on taxpayer protection in Italy
  • Romano, C.
  • ; p. 232-255
  • The Italian Taxpayer's Bill of Rights ("Statuto dei diritti del contribuente")
  • Uricchio, A.
  • ; p. 256-267
  • National report on taxpayer protection in Poland
  • Marianski, A.
  • ; p. 268-282
  • National report on taxpayer protection in Russia
  • Karaseva (Sentsova), M.
  • ; p. 283-291
  • National report on taxpayer protection in Russia - Part II
  • Vinnitskiy, D.
  • ; p. 292-306
  • National report on taxpayer protection in Spain
  • Herrera, P.M.
  • ; p. 307-327
  • National report on taxpayer protection in Sweden
  • Brokelind, C.
  • ; p. 328-348
  • National report on taxpayer protection in the United States of America
  • Smiley, S.
  • ; p. 349-364
  • General conference report on taxpayer protection
  • Nykiel, W.
  • Sek, M.
  • ; p. 367-412
Extent
412 p.
Isbn
9788376018638
Issn
1897-4392

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