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Vol 22 No 11 Nov/Dec 2017

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Protection of Taxpayers Rights: European, International and Domestic Tax Law Perspectives

Edited by: Wlodzimierz Nykiel, Malgorzata Sek

ISBN13: 9789041132734
Published: May 2010
Publisher: Wolters Kluwer Polska
Country of Publication: Poland
Format: Hardback
Price: Out of print

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 GBPodA , Poland.

The conference was held on 9 and 10 May 2008 on the premises of the University of GBPodA . 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 analyzed 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