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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... 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.
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Protection of Taxpayer's Rights. European, International and Domestic Tax Law Perspective
Protection of Taxpayer's Rights. European, International and Domestic Tax Law Perspective
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... 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.
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...
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
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' ...
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
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 - asystent w Katedrze Materialnego Prawa Podatkowego na Wydziale Prawa i Administracji Uniwersytetu Łódzkiego, specjalista w Centrum Dokumentacji i Studiów Podatkowych w Łodzi.
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