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Taxpayers Rights The Growing Recognition Of The Right To A Fair Trial In Tax Controversies In The European Union
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Book Synopsis Taxpayer's Rights : the Growing Recognition of the Right to a Fair Trial in Tax Controversies in the European Union by : S. Dorigo
Download or read book Taxpayer's Rights : the Growing Recognition of the Right to a Fair Trial in Tax Controversies in the European Union written by S. Dorigo and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article discusses the protection of human rights when it comes to international law and tax controversies, specifically tracing the growing recognition of taxpayers' right to a fair trial under the European Convention on Human Rights.
Book Synopsis Human Rights and Taxation in Europe and the World by : Georg Kofler
Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Book Synopsis Free Movement of Civil Judgments in the European Union and the Right to a Fair Trial by : Monique Hazelhorst
Download or read book Free Movement of Civil Judgments in the European Union and the Right to a Fair Trial written by Monique Hazelhorst and published by Springer. This book was released on 2017-02-27 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the attainment of complete free movement of civil judgments across EU member states from the perspective of its conformity with the fundamental right to a fair trial. In the integrated legal order of the European Union, it is essential that litigants can rely on a judgment no matter where in the EU it was delivered. Effective mechanisms for cross-border recognition and the enforcement of judgments provide both debtors and creditors with the security that their rights, including their right to a fair trial, will be protected. In recent years the attainment of complete free movement of civil judgments, through simplification or abolition of these mechanisms, has become a priority for the European legislator. The text uniquely combines a thorough discussion of EU legislation with an in-depth and critical examination of its interplay with fundamental rights. It contains an over-view and comparison of both ECtHR and CJEU case law on the right to a fair trial, and provides a great number of specific recommendations for current and future legislation. With its critical discussion of EU Regulations from both a practical and a theoretical standpoint, this book is particularly relevant to legislators and policymakers working in this field. Because of the extensive overview of the functioning of the EU’s mechanisms and of relevant case law it provides, the book is also highly relevant to academics and practitioners. Monique Hazelhorst is Judicial Assistant at the Supreme Court of the Netherlands. She studied Law and Legal Research at Utrecht University and holds a Ph.D. in Law from the Erasmus School of Law at Erasmus University Rotterdam.
Book Synopsis The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards by : Lyubomir Antonov
Download or read book The Contributions of the CJEU and the ECtHR in the Field of Taxpayers' Procedural Safeguards written by Lyubomir Antonov and published by GRIN Verlag. This book was released on 2023-06-23 with total page 483 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2023 in the subject Law - Tax / Fiscal Law, University of Strasbourg (Centre for International and European Studies), course: European Tax Law, language: English, abstract: The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.
Book Synopsis Exchange of Information in the EU by : Marina Serrat Romaní
Download or read book Exchange of Information in the EU written by Marina Serrat Romaní and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
Book Synopsis Taxation at the European Court of Human Rights by : Robert Attard
Download or read book Taxation at the European Court of Human Rights written by Robert Attard and published by Kluwer Law International B.V.. This book was released on 2023-02-07 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the European Convention on Human Rights (ECHR) mentions taxation only once – and in a context that, rather than conferring rights, limits their application – references to public prerogatives pertinent to taxation are present in several of the ECHR’s articles, giving rise to an implied normative framework that has influenced the tax jurisprudence of the European Court of Human Rights (ECtHR). Especially given the enormous impact of the famous Yukos cases, the ECtHR has made it abundantly clear that tax policies of State Signatories must be regularly stress-tested against the requirements of the Convention. This book is the first to critically analyse over 500 of the ECtHR’s important ‘tax cases’, which create a human rights code of conduct for ECHR State Signatories in matters involving taxation. Adopting a method by which relevant articles of the ECHR are each addressed by a detailed analysis of successful and non-successful tax cases flowing from it, the book provides the following invaluable knowledge base and guidance on the ECHR’s relevance to taxation: the ECHR’s legal concept ‘margin of appreciation’ and the ECtHR’s supervisory jurisdiction in taxation matters; the legal avenues to impugn tax measures on the basis of Article 1 of Protocol 1 ECHR and other Articles of the ECHR; the lines of defence hampering judicial activism in the tax arena; the concept of ‘emergency’ in tax policy; the effects of tax penalty classification and retrospectivity; the right to a fair trial in tax disputes; and the extent tax policy may hamper the right to privacy and other fundamental human rights. In its elaboration of the nexus between taxation and human rights, this book contributes a crucial element to the ongoing debate focusing on the tax-related jurisprudence of the European Court of Human Rights. With its practice-oriented tax policy rulebook drawn from the judgments of the ECtHR, tax practitioners and in-house counsel will approach any case with full awareness of its human rights implications and constitutional consequences.
Book Synopsis Taxpayer Protection in the European Union by : Foundation for European Fiscal Studies
Download or read book Taxpayer Protection in the European Union written by Foundation for European Fiscal Studies and published by Springer. This book was released on 1998-11-13 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Free movement of persons, goods, services, and capital form the basis of the internal market of the European Union. Guaranteeing these freedoms necessitates minimising the differences between the tax systems of the member states. The first part of the book describes the role of the European Court of Justice and the Court of First Instance and evaluates how their activities have influenced the concept of taxpayer protection in the Member States. The second part provides a detailed study of the differences between member states' rules on taxpayer protection, particularly regarding recourse to judicial remedies, the problem of tax fines, and the assistance of expert tax advisors in tax appeals. This thorough and informative guide will benefit academics, law makers, and legal practitioners in the field by providing quality information on a current topic and encouraging thought and research on the economic and legal aspects of tax harmonisation and coordination in the European Union. Taxpayer Protection in the European Union comprises papers resulting from a research project and conference organised by the Foundation for European Fiscal Studies of the Erasmus University Rotterdam. This work is the fifth in a series initiated by the Foundation which organises postgraduate courses in European Tax Law.
Book Synopsis International Tax Disputes by : Hans Mooij
Download or read book International Tax Disputes written by Hans Mooij and published by Edward Elgar Publishing. This book was released on 2024-06-05 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together global experts from diverse legal backgrounds, this comprehensive book offers a rigorous analysis of the complexity of resolving and preventing international tax disputes, covering arbitration, mediation, and dispute management. Presenting an authoritative overview of international tax disputes, this book will be indispensable to practitioners in corporate and international tax, controversy and dispute specialists, and investment arbitration lawyers.
Book Synopsis Protection of Taxpayer's Rights by : Włodzimierz Nykiel
Download or read book Protection of Taxpayer's Rights written by Włodzimierz Nykiel and published by . This book was released on 2009-01 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Mutual trust under pressure, the transferring of sentenced persons in the EU by : Tony Marguery
Download or read book Mutual trust under pressure, the transferring of sentenced persons in the EU written by Tony Marguery and published by . This book was released on 2018 with total page 461 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxpayer Participation in Tax Treaty Dispute Resolution by : Katerina Perrou
Download or read book Taxpayer Participation in Tax Treaty Dispute Resolution written by Katerina Perrou and published by . This book was released on 2012 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: When taxpayers go global, can disputes and dispute resolution remain local? Unilateral administrative measures and domestic judicial systems will continue to be used for the resolution of international tax disputes, but the inherent limits of one-sided solutions to multi-sided problems are bound to lead us to unsatisfactory results. Closer international cooperation becomes a sine qua non for the establishment of an international dispute resolution system that will possess all the fair trial guarantees of domestic judicial systems, but also cure its limited effectiveness, which does not extend beyond the geographical borders of one state.0The striking discrepancy between domestic judicial systems and the international one (MAP and arbitration) is the phenomenon of the absent taxpayer. This may be explained, but at the current level of development of international (economic) law and human rights law it can no longer be justified. This analysis develops on two axes: (i) the access of private parties to international law remedies from the perspective of public international law; and (ii) the access of private parties to international law remedies from a human rights law perspective.
Book Synopsis The Oxford Handbook of International Tax Law by : Florian Haase
Download or read book The Oxford Handbook of International Tax Law written by Florian Haase and published by Oxford University Press. This book was released on 2023 with total page 1185 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Book Synopsis Ne Bis in Idem in EU Law by : Bas van Bockel
Download or read book Ne Bis in Idem in EU Law written by Bas van Bockel and published by Cambridge University Press. This book was released on 2016-11-10 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Questions of the application and interpretation of the ne bis in idem principle in EU law continue to surface in the case law of different European courts. The primary purpose of this book is to provide guidance and to address important issues in connection with the ne bis in idem principle in EU law. The development of the ne bis in idem principle in the EU legal order illustrates the difficulty of reconciling pluralism with the need for doctrinal coherence, and highlights the tensions between the requirements of effectiveness and the protection of fundamental rights in EU law. The ne bis in idem principle is a 'litmus test' of fundamental rights protection in the EU. This book explores the principle, and the way the Court of Justice of the European Union has interpreted it, in the context of competition law and the areas of freedom, security and justice, human rights law and tax law.
Book Synopsis Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information by : Viktoria Wöhrer
Download or read book Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information written by Viktoria Wöhrer and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Global Analysis of Tax Treaty Disputes by : Eduardo Baistrocchi
Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Book Synopsis Tax Administration Reform in China by : John Brondolo
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
