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The Resource Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015

Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015

Label
Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
Title
Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
Contributor
Subject
Language
eng
Summary
This book examines the national tax procedures, as well as the criminal tax laws concerning the kind of tax surcharges applied and the relationship with criminal tax sanctions. With 20 national reports this book provides an extensive legal comparison of the national tax procedures, as well as of the criminal tax laws regarding which kinds of tax surcharges are applied and the relationship with criminal tax sanctions. These reports are accompanied by a general report, five thematic and five corresponding comment reports depicting the structure of the Annual EATLP Congress in 2015 in Milan
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Seer, R
  • Wilms, A.L
Series statement
EATLP international tax series
Series volume
vol. 14
http://library.link/vocab/subjectName
  • surcharge
  • penalties
  • criminal law
  • interest
  • procedural tax law
  • cooperative compliance
  • proportionality
  • taxpayer rights
  • human rights
  • EU Charter of Fundamental Rights
  • collection of tax
  • legal protection
  • advance tax ruling
  • alternative dispute resolution
  • deductions
Label
Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
Instantiates
Publication
Contents
  • General report
  • Seer, R.
  • Wilms, A.L.
  • ; p. 3-27
  • Tax penalties as instruments of cooperative tax compliance regimes
  • Lederman, L.
  • ; p. 31-44
  • Comment report: Tax penalties in cooperative compliance framework
  • Rozas, J.A.
  • ; p. 45-62
  • Administrative tax surcharges and the proportionality principle
  • Malherbe, J.
  • ; p. 65-76
  • Comment report: Penalties, interest and surcharges under the perspective of proportionality
  • López Díaz, A.
  • ; p. 77-84
  • Interests in light of the proportionality principle
  • Drüen, K-D.
  • Butler, P.J.
  • ; p. 85-98
  • Decriminalization of tax law by administrative penalties on tax duties
  • Del Federico, L.
  • Montanari, F.
  • ; p. 101-116
  • Comment report: Decriminalization of tax law by administrative penalties on tax duties
  • Başaran Yavaşlar, F.
  • ; p. 117-124
  • Comment report: Decriminalization of tax law by administrative penalties on tax duties
  • Lindgren, J.
  • ; p. 125-130
  • Limitation of administrative penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights
  • Marino, G.
  • ; p. 133-162
  • Comment report: Limitation on administrative penalties by the ECHR and the EU Charter : the view from the Netherlands
  • Hemels, S.
  • ; p. 163-170
  • Austria
  • Ehrke-Rabel, T.
  • Grill, S.
  • Schinnerl, M.
  • ; p. 173-206
  • Belgium
  • Malherbe, J.
  • Peeters, B. (Bart)
  • Galéa, G.
  • ; p. 207-257
  • Czech Republic
  • Motravex, L.
  • Radvan, M.
  • ; p. 259-282
  • Denmark
  • Bolander, J.
  • Langhave Jeppesen, I.
  • ; p. 283-302
  • Finland
  • Immonen, R.
  • Lindgren, J.
  • ; p. 303-331
  • France
  • Ayrault, L.
  • Maitrot de la Motte, A.
  • ; p. 333-354
  • Germany
  • Drüen, K-D.
  • Butler, P.J.
  • ; p. 355-388
  • Greece
  • Fortsakis, T.
  • Pantazopoulos, P.
  • ; p. 389-406
  • Hungary
  • Erdös, É.
  • Halustyik, A.
  • Szabó, I.
  • ; p. 407-423
  • Italy
  • Del Federico, L.
  • [et al.] ; p. 425-482
  • The Netherlands
  • Booij, J.A.
  • Hemels, S.
  • Bikkers, C.
  • ; p. 483-500
  • Norway
  • Folkvord, B.
  • ; p. 501-519
  • Poland
  • Nita, A.
  • Swiatlowski, A.
  • ; p. 521-547
  • Portugal
  • Aguiar, N.
  • ; p. 549-579
  • Spain
  • López Díaz, A.
  • ; p. 581-609
  • Sweden
  • Grylin, H.
  • Leidhammar, B.
  • ; p. 611-639
  • Switzerland
  • Beusch, M.
  • ; p. 641-653
  • Turkey
  • Başaran Yavaşlar, F.
  • ; p. 655-702
  • United Kingdom
  • Feria, R. de la
  • Tanawong, P.
  • ; p. 703-737
  • United States
  • Mazza, S.W.
  • Lederman, L.
  • Johnson, S.R.
  • ; p. 739-794
Extent
xl, 814 p.
Isbn
9789087223717
Label
Surcharges and penalties in tax law : EATLP Annual Congress Milan 28-30 May 2015
Publication
Contents
  • General report
  • Seer, R.
  • Wilms, A.L.
  • ; p. 3-27
  • Tax penalties as instruments of cooperative tax compliance regimes
  • Lederman, L.
  • ; p. 31-44
  • Comment report: Tax penalties in cooperative compliance framework
  • Rozas, J.A.
  • ; p. 45-62
  • Administrative tax surcharges and the proportionality principle
  • Malherbe, J.
  • ; p. 65-76
  • Comment report: Penalties, interest and surcharges under the perspective of proportionality
  • López Díaz, A.
  • ; p. 77-84
  • Interests in light of the proportionality principle
  • Drüen, K-D.
  • Butler, P.J.
  • ; p. 85-98
  • Decriminalization of tax law by administrative penalties on tax duties
  • Del Federico, L.
  • Montanari, F.
  • ; p. 101-116
  • Comment report: Decriminalization of tax law by administrative penalties on tax duties
  • Başaran Yavaşlar, F.
  • ; p. 117-124
  • Comment report: Decriminalization of tax law by administrative penalties on tax duties
  • Lindgren, J.
  • ; p. 125-130
  • Limitation of administrative penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights
  • Marino, G.
  • ; p. 133-162
  • Comment report: Limitation on administrative penalties by the ECHR and the EU Charter : the view from the Netherlands
  • Hemels, S.
  • ; p. 163-170
  • Austria
  • Ehrke-Rabel, T.
  • Grill, S.
  • Schinnerl, M.
  • ; p. 173-206
  • Belgium
  • Malherbe, J.
  • Peeters, B. (Bart)
  • Galéa, G.
  • ; p. 207-257
  • Czech Republic
  • Motravex, L.
  • Radvan, M.
  • ; p. 259-282
  • Denmark
  • Bolander, J.
  • Langhave Jeppesen, I.
  • ; p. 283-302
  • Finland
  • Immonen, R.
  • Lindgren, J.
  • ; p. 303-331
  • France
  • Ayrault, L.
  • Maitrot de la Motte, A.
  • ; p. 333-354
  • Germany
  • Drüen, K-D.
  • Butler, P.J.
  • ; p. 355-388
  • Greece
  • Fortsakis, T.
  • Pantazopoulos, P.
  • ; p. 389-406
  • Hungary
  • Erdös, É.
  • Halustyik, A.
  • Szabó, I.
  • ; p. 407-423
  • Italy
  • Del Federico, L.
  • [et al.] ; p. 425-482
  • The Netherlands
  • Booij, J.A.
  • Hemels, S.
  • Bikkers, C.
  • ; p. 483-500
  • Norway
  • Folkvord, B.
  • ; p. 501-519
  • Poland
  • Nita, A.
  • Swiatlowski, A.
  • ; p. 521-547
  • Portugal
  • Aguiar, N.
  • ; p. 549-579
  • Spain
  • López Díaz, A.
  • ; p. 581-609
  • Sweden
  • Grylin, H.
  • Leidhammar, B.
  • ; p. 611-639
  • Switzerland
  • Beusch, M.
  • ; p. 641-653
  • Turkey
  • Başaran Yavaşlar, F.
  • ; p. 655-702
  • United Kingdom
  • Feria, R. de la
  • Tanawong, P.
  • ; p. 703-737
  • United States
  • Mazza, S.W.
  • Lederman, L.
  • Johnson, S.R.
  • ; p. 739-794
Extent
xl, 814 p.
Isbn
9789087223717

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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