Protection of Taxpayer's Rights. European, International,Włodzimierz Nykiel

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Protection of Taxpayer's Rights. European, International and Domestic Tax Law Perspective

Włodzimierz Nykiel, Małgorzata Sęk

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Liczba stron: 384

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Opis publikacji

This book is the result of an international conference on "Taxpayer Protection. Tax Policy" organized to celebrate the 10th anniversary of the Centre of Tax Documentation and Studies in Łódź, Poland. The conference was held on 9 and 10 May 2008 on the premises of the University of Łódź.

The book, like the first part of the conference, 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 s 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

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Informacje

Wydawnictwo: Wolters Kluwer Polska

Rok publikacji: 2009

Wydanie: 1

Liczba stron: 384

Seria: Monografie

Okładka: miękka

Format: A5 (148 × 210 mm)

Towar w kategorii: Prawo podatkowe, finanse i rachunkowość , Prawo podatkowe , Prawo Unii Europejskiej i międzynarodowe , Unia Europejska , Monografie

Wersja publikacji: Książka papier

ISBN: 978-83-7601-863-8

Kod towaru: KAM-1338 W01Z01

Spis treści

Foreword
str. 11

The Centre of Tax Documentation and Studies and the Foundation Centre of Tax Documentation and Studies
str. 13

TAXPAYER PROTECTION - SELECTED ISSUES
str. 15

Bogumił Brzeziński
Taxpayers' Rights: Some Theoretical Issues
str. 17

1. Introduction
str. 17
2. Defining taxpayers' rights and taxpayer protection
str. 18
3. Classification of taxpayers' rights
str. 21
4. Taxpayers' rights as an interconnected system
str. 25
5. Sources of taxpayers' rights
str. 27
6. The mechanism of protection of taxpayers' rights
str. 30
7. Conclusions
str. 31

Pasquale Pistone
The Protection of Taxpayers' Rights in European Tax Law
str. 33

1. Introduction
str. 33
2. Shifting the focus from substantive to procedural issues
str. 34
3. The separation of roles between national and European courts
str. 35
4. The principles of equivalence and effectiveness in European tax law
str. 36
5. The four legal dimensions of taxpayers' protection in Europe
str. 37
6. Improving the levels of taxpayers' protection in administrative and judicial procedures
str. 39
7. Reaching effective protection between national and European courts
str. 40

Daniel Deak
Enforcement of Taxpayers' Rights in Community Law
str. 44

1. Introduction
str. 44
2. Taxpayers' rights in the social context: horizontal equity and the principle of equality before the law and their limits
str. 45
3. The extension of the EC equivalence principle to direct tax matters, seen from a micro-perspective of harmonisation
str. 47
4. Shift in emphasis in harmonisation policy, progress or regression in tax harmonisation, moderate protection of taxpayer rights
str. 50
5. Emergence of procedural issues in ECJ practice
str. 56
6. Summary and conclusions
str. 61

Adam Zalasiński
The Role of the European Court of Justice in Taxpayer Protection in the Field of Direct Taxation
str. 63

1. Introduction
str. 63
2. Fundamental rights of taxpayers and their direct tax dimension
str. 64
3. Final remarks
str. 75

Michael Lang
Is There a Need for a European Court of Taxation?
str. 76

1. CCCTB and legal protection of taxpayers
str. 76
2. The ECJ as a tax court
str. 77
3. Disadvantages of a specialised tax court
str. 79
4. Need for a reform?
str. 80

Agnieszka Leszczyńska
The European Convention on Human Rights as an Instrument of Taxpayer Protection
str. 82

1. Introduction
str. 82
2. The provisions of the European Convention on Human Rights relevant for taxpayer protection
str. 84
3. Conclusion
str. 102

Jan J.P. de Goede
Taxpayer Protection in International Tax Law
str. 104

1. Introduction
str. 104
2. Relevant background and specific nature of tax treaties
str. 105
3. Topics in tax treaties relating to taxpayer protection / rights
str. 111
4. Conclusions
str. 128

Philip Baker
Taxpayers' Charters and a Taxpayers' Charter for Europe
str. 130

Fernando Serrano
The Role of the Tax Ombudsman in Taxpayer Protection
str. 136

1. Basic approach to the Ombudsman concept
str. 136
2. Reasons to have a Tax Ombudsman
str. 138
3. Functions of the Tax Ombudsman
str. 139
4. The Protection of the Taxpayers' Bill of Rights through the Tax Ombudsman
str. 142
5. The right to present suggestions and complaints
str. 145
6. Legal characteristics and procedure of the Tax Ombudsman
str. 146
7. Critical aspects of the Tax Ombudsman
str. 147

Elżbieta Chojna-Duch
The Concept of Taxpayers' Rights Protection and the Role of the Polish Ministry of Finance in Enhancing this Protection
str. 151

1. Introduction
str. 151
2. Selected taxpayers' rights
str. 152
3. Basic principles of tax proceedings
str. 152
4. General legal guarantees
str. 153
5. Activity of the Polish Ministry of Finance in the field of taxpayer's rights protection
str. 154
6. Acquired rights
str. 155
7. Facilities
str. 156
8. Other aspects of taxpayers' rights protection
str. 156
9. Conclusions
str. 157

NATIONAL REPORTS ON TAXPAYER PROTECTION
str. 159

Michael Höllbacher, Katharina Kubik
National Report on Taxpayer Protection in Austria
str. 161

1. Basic features of the Austrian tax system
str. 161
2. Tax proceedings, administrative and judicial review
str. 164
3. Tax refund
str. 175
4. Statute of limitations on assessment and collection of taxes
str. 176
5. Individual tax law interpretations (private rulings)
str. 178
6. National issues of taxpayer protection currently in focus
str. 179

Caroline Docclo
National Report on Taxpayer Protection in Belgium
str. 180

Introduction
str. 180
1. Basic features of the Belgian income tax system
str. 181
2. Tax proceedings, administrative and judicial review
str. 183
3. Tax refund
str. 190
4. Statute of limitations
str. 192
5. Tax law interpretations for individuals
str. 195
6. National issues of taxpayer protection currently in focus
str. 198

Ekkehart Reimer
National Report on Taxpayer Protection in Germany
str. 200

1. Basic features of the German tax system
str. 200
2. Tax proceedings, administrative and judicial review
str. 205
3. Tax refund
str. 220
4. Statute of limitations on assessment and collection of taxes
str. 222
5. Individual tax law interpretations (private rulings)
str. 223
6. National issues of taxpayer protection currently in focus
str. 226

Carlo Romano
National Report on Taxpayer Protection in Italy
str. 232

1. Basic features of the Italian tax system
str. 232
2. Tax proceedings, administrative and judicial review
str. 236
3. Tax refund
str. 241
4. Statute of limitations
str. 242
5. Individual tax law interpretations
str. 242
6. National issues of taxpayer protection currently in focus
str. 254

Antonio Uricchio
The Italian Taxpayer's Bill of Rights ("Statuto Dei Diritti Del Contribuente")
str. 256

1. The Taxpayer's Bill of Rights and the primacy of its principles
str. 256
2. The Taxpayer's Bill of Rights and the regions, provinces and municipalities
str. 259
3. The provisions of the Bill of Rights concerning the exercise of the legislative function
str. 260
4. The provisions of the Bill of Rights concerning general assistance and information for taxpayers (in particular private advance rulings)
str. 262
5. The principle of co-operation and good faith between tax administration and taxpayers; the rights of the taxpayer during tax inspections
str. 266

Adam Mariański
National Report on Taxpayer Protection in Poland
str. 268

1. Basic features of the Polish tax system
str. 268
2. Tax proceedings, administrative and judicial review
str. 271
3. Tax refund
str. 276
4. Statute of limitations on assessment and collection of taxes
str. 277
5. Individual tax law interpretations (private rulings)
str. 278
6. National issues of taxpayer protection currently in focus
str. 281

Marina Karaseva (Sentsova)
National Report on Taxpayer Protection in Russia
str. 283

1. Basic features of the Russian tax system
str. 283
2. Tax proceedings, administrative and judicial review
str. 285
3. Tax refund
str. 290
4. Statute of limitations on assessment and collection of taxes
str. 291

Danil Vinnitskiy
National Report on Taxpayer Protection in Russia - Part II
str. 292

1. Individual tax law interpretations (private rulings)
str. 292
2. National issues of taxpayer protection currently in focus
str. 305

Pedro M. Herrera
National Report on Taxpayer Protection in Spain
str. 307

1. Basic features of the Spanish tax system
str. 307
2. Tax proceedings, administrative and judicial review
str. 311
3. Tax refund
str. 314
4. Statute of limitations on assessment and collection of taxes
str. 315
5. Individual tax law interpretations (private rulings)
str. 317
6. National issues of taxpayer protection currently in focus
str. 320

Cécile Brokelind
National Report on Taxpayer Protection in Sweden
str. 328

1. Basic features of the Swedish tax system
str. 328
2. Tax proceedings, administrative and judicial review
str. 336
3. Tax refund
str. 343
4. Statute of limitations on assessment and collection of taxes
str. 343
5. Individual tax law interpretations (private rulings)
str. 343
6. National issues of taxpayer protection currently in focus
str. 345

Stafford Smiley
National Report on Taxpayer Protection in the United States of America
str. 349

1. Basic features of the American tax system
str. 349
2. Tax proceedings, administrative and judicial review, collection proceedings
str. 354
3. Statute of limitations
str. 360
4. Tax refund
str. 360
5. Administrative tax law interpretations
str. 361
6. National issues of taxpayer protection currently in focus
str. 363

GENERAL REPORT
str. 365

Włodzimierz Nykiel, Małgorzata Sęk
General Conference Report on Taxpayer Protection
str. 367

1. Introduction
str. 367
2. Basic features of national tax systems
str. 368
3. Tax proceedings
str. 376
4. Tax refund
str. 392
5. Statute of limitations on assessment and collection of taxes
str. 396
6. Individual tax law interpretations (private rulings)
str. 401
7. National issues of taxpayer protection currently in focus
str. 409

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Autorzy

Włodzimierz Nykiel

Włodzimierz Nykiel - profesor nauk prawnych, rektor Uniwersytetu Łódzkiego, kierownik Centrum Dokumentacji i Studiów Podatkowych w Łodzi, kierownik Katedry Materialnego Prawa Podatkowego UŁ, członek zarządu International Fiscal Association. Przewodniczący Komisji do Spraw Doradztwa Podatkowego II kadencji. Autor ponad stu publikacji z zakresu prawa podatkowego i budżetowego. Członek Rad Programowych pism "Przegląd Podatkowy", "Prawo i Podatki" oraz "Kwartalnik Prawa Podatkowego".

Małgorzata Sęk

Małgorzata Sęk - asystent w Katedrze Materialnego Prawa Podatkowego na Wydziale Prawa i Administracji Uniwersytetu Łódzkiego, specjalista w Centrum Dokumentacji i Studiów Podatkowych w Łodzi.