Protection of taxpayer's rights: European, international and domestic tax law perspective
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Warszawa
Oficyna, Wolters Kluwer
2009
|
| Schriftenreihe: | Monografie
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 411 S. |
| ISBN: | 9788376018638 |
Internformat
MARC
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Datensatz im Suchindex
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|---|---|
| adam_text | OF TAXPAYER S AND DOMESTIC TAX LAW PERSPECTIVE EDITED BY WTODZIMIERZ
NYKIEL MATGORZATA S§K *JL OFICYNA A WOLTERS KLUWER BUSINESS WARSZAWA
2009 IW^ TABLE OF CONTENTS FOREWORD 11 THE CENTRE OF TAX DOCUMENTATION
AND STUDIES AND THE FOUNDATION CENTRE OF TAX DOCUMENTATION AND STUDIES
13 TAXPAYER PROTECTION - SELECTED ISSUES 15 BOGUMIL BRZEZINSKI
TAXPAYERS RIGHTS: SOME THEORETICAL ISSUES 17 1. INTRODUCTION : 17 2.
DEFINING TAXPAYERS RIGHTS AND TAXPAYER PROTECTION 18 3. CLASSIFICATION
OF TAXPAYERS RIGHTS 21 4. TAXPAYERS RIGHTS AS AN INTERCONNECTED SYSTEM
25 5. SOURCES OF TAXPAYERS RIGHTS 27 6. THE MECHANISM OF PROTECTION OF
TAXPAYERS RIGHTS 30 7. CONCLUSIONS 31 PASQUALE PISTONE THE PROTECTION
OF TAXPAYERS RIGHTS IN EUROPEAN TAX LAW 33 1. INTRODUCTION 33 2.
SHIFTING THE FOCUS FROM SUBSTANTIVE TO PROCEDURAL ISSUES 34 3. THE
SEPARATION OF ROLES BETWEEN NATIONAL AND EUROPEAN COURTS ; 35 4. THE
PRINCIPLES OF EQUIVALENCE AND EFFECTIVENESS IN EUROPEAN TAX LAW 36 5.
THE FOUR LEGAL DIMENSIONS OF TAXPAYERS PROTECTION IN EUROPE.... 37 6.
IMPROVING THE LEVELS OF TAXPAYERS PROTECTION IN ADMINISTRATIVE AND
JUDICIAL PROCEDURES 39 5 TABLE OF CONTENTS 7. REACHING EFFECTIVE
PROTECTION BETWEEN NATIONAL AND EUROPEAN COURTS 40 DANIEL DEAK
ENFORCEMENT OF TAXPAYERS RIGHTS IN COMMUNITY LAW 44 1. INTRODUCTION 44
2. TAXPAYERS RIGHTS IN THE SOCIAL CONTEXT: HORIZONTAL EQUITY AND THE
PRINCIPLE OF EQUALITY BEFORE THE LAW AND THEIR LIMITS 45 3. THE
EXTENSION OF THE EC EQUIVALENCE PRINCIPLE TO DIRECT TAX MATTERS, SEEN
FROM A MICRO-PERSPECTIVE OF HARMONISATION 47 4. SHIFT IN EMPHASIS IN
HARMONISATION POLICY, PROGRESS OR REGRESSION IN TAX HARMONISATION,
MODERATE PROTECTION OF TAXPAYER RIGHTS 50 5. EMERGENCE OF PROCEDURAL
ISSUES IN ECJ PRACTICE 56 6. SUMMARY AND CONCLUSIONS 61 ADAM ZALASINSKI
THE ROLE OF THE EUROPEAN COURT OF JUSTICE IN TAXPAYER PROTECTION IN THE
FIELD OF DIRECT TAXATION 63 1. INTRODUCTION 63 2. FUNDAMENTAL RIGHTS OF
TAXPAYERS AND THEIR DIRECT TAX DIMENSION... 64 3. FINAL REMARKS 75
MICHAEL LANG IS THERE A NEED FOR A EUROPEAN COURT OF TAXATION? 76 1.
CCCTB AND LEGAL PROTECTION OF TAXPAYERS 76 2. THE ECJ AS A TAX COURT 77
3. DISADVANTAGES OF A SPECIALISED TAX COURT 79 4. NEED FOR A REFORM? 80
AGNIESZKA LESZCZYRISKA THE EUROPEAN CONVENTION ON HUMAN RIGHTS AS AN
INSTRUMENT OF TAXPAYER PROTECTION 82 1. INTRODUCTION 82 2. THE
PROVISIONS OF THE EUROPEAN CONVENTION ON HUMAN RIGHTS RELEVANT FOR
TAXPAYER PROTECTION 84 3. CONCLUSION 102 JAN J.E DE GOEDE TAXPAYER
PROTECTION IN INTERNATIONAL TAX LAW 104 1. INTRODUCTION 104 TABLE OF
CONTENTS 2. RELEVANT BACKGROUND AND SPECIFIC NATURE OF TAX TREATIES 105
3. TOPICS IN TAX TREATIES RELATING TO TAXPAYER PROTECTION / RIGHTS ILL
4. CONCLUSIONS 128 PHILIP BAKER TAXPAYERS CHARTERS AND A TAXPAYERS
CHARTER FOR EUROPE 130 FERNANDO SERRANO THE ROLE OF THE TAX OMBUDSMAN IN
TAXPAYER PROTECTION 136 1. BASIC APPROACH TO THE OMBUDSMAN CONCEPT 136
2. REASONS TO HAVE A TAX OMBUDSMAN 138 3. FUNCTIONS OF THE TAX OMBUDSMAN
1....-...^... 139 4. THE PROTECTION OF THE TAXPAYERS BILL OF RIGHTS
THROUGH THE TAX OMBUDSMAN 142 5. THE RIGHT TO PRESENT SUGGESTIONS AND
COMPLAINTS 145 6. LEGAL CHARACTERISTICS AND PROCEDURE OF THE TAX
OMBUDSMAN.... 146 7. CRITICAL ASPECTS OF THE TAX OMBUDSMAN 147 ELZBIETA
CHOJNA-DUCH THE CONCEPT OF TAXPAYERS RIGHTS PROTECTION AND THE ROLE OF
THE POLISH MINISTRY OF FINANCE IN ENHANCING THIS PROTECTION 151 1.
INTRODUCTION 151 2. SELECTED TAXPAYERS RIGHTS 152 3. BASIC PRINCIPLES
OF TAX PROCEEDINGS 152 4. GENERAL LEGAL GUARANTEES 153 5. ACTIVITY OF
THE POLISH MINISTRY OF FINANCE IN THE FIELD OF TAXPAYER S RIGHTS
PROTECTION 154 6. ACQUIRED RIGHTS 155 7. FACILITIES 156 8. OTHER ASPECTS
OF TAXPAYERS RIGHTS PROTECTION 156 9. CONCLUSIONS 157 NATIONAL REPORTS
ON TAXPAYER PROTECTION 159 MICHAEL HOLLBACHER, KATHARINA KUBIK NATIONAL
REPORT ON TAXPAYER PROTECTION IN AUSTRIA 161 1. BASIC FEATURES OF THE
AUSTRIAN TAX SYSTEM 161 2. TAX PROCEEDINGS, ADMINISTRATIVE AND JUDICIAL
REVIEW 164 3. TAX REFUND 175 TABLE OF CONTENTS 4. STATUTE OF LIMITATIONS
ON ASSESSMENT AND COLLECTION OF TAXES 176 5. INDIVIDUAL TAX LAW
INTERPRETATIONS (PRIVATE RULINGS) 178 6. NATIONAL ISSUES OF TAXPAYER
PROTECTION CURRENTLY IN FOCUS 179 CAROLINE DOCCLO NATIONAL REPORT ON
TAXPAYER PROTECTION IN BELGIUM 180 INTRODUCTION 180 1. BASIC FEATURES OF
THE BELGIAN INCOME TAX SYSTEM 181 2. TAX PROCEEDINGS, ADMINISTRATIVE AND
JUDICIAL REVIEW 183 3. TAX REFUND 190 4. STATUTE OF LIMITATIONS 192 5.
TAX LAW INTERPRETATIONS FOR INDIVIDUALS 195 6. NATIONAL ISSUES OF
TAXPAYER PROTECTION CURRENTLY IN FOCUS 198 EKKEHART REIMER NATIONAL
REPORT ON TAXPAYER PROTECTION IN GERMANY 200 1. BASIC FEATURES OF THE
GERMAN TAX SYSTEM 200 2. TAX PROCEEDINGS, ADMINISTRATIVE AND JUDICIAL
REVIEW 205 3. TAX REFUND 220 4. STATUTE OF LIMITATIONS ON ASSESSMENT AND
COLLECTION OF TAXES 222 5. INDIVIDUAL TAX LAW INTERPRETATIONS (PRIVATE
RULINGS) 223 6. NATIONAL ISSUES OF TAXPAYER PROTECTION CURRENTLY IN
FOCUS 226 CARLO ROMANO NATIONAL REPORT ON TAXPAYER PROTECTION IN ITALY
232 1. BASIC FEATURES OF THE ITALIAN TAX SYSTEM 232 2. TAX PROCEEDINGS,
ADMINISTRATIVE AND JUDICIAL REVIEW 236 3. TAX REFUND 241 4. STATUTE OF
LIMITATIONS 242 5. INDIVIDUAL TAX LAW INTERPRETATIONS 242 6. NATIONAL
ISSUES OF TAXPAYER PROTECTION CURRENTLY IN FOCUS 254 ANTONIO URICCHIO
THE ITALIAN TAXPAYER S BILL OF RIGHTS ( STATUTE DEI DIRITTI DEL
CONTRIBUENTE ) : 256 1. THE TAXPAYER S BILL OF RIGHTS AND THE PRIMACY OF
ITS PRINCIPLES.... 256 2. THE TAXPAYER S BILL OF RIGHTS AND THE REGIONS,
PROVINCES AND MUNICIPALITIES 259 3. THE PROVISIONS OF THE BILL OF RIGHTS
CONCERNING THE EXERCISE OF THE LEGISLATIVE FUNCTION 260 TABLE OF
CONTENTS 4. THE PROVISIONS OF THE BILL OF RIGHTS CONCERNING GENERAL .
ASSISTANCE AND INFORMATION FOR TAXPAYERS (IN PARTICULAR PRIVATE ADVANCE
RULINGS) ;..262 5. THE PRINCIPLE OF CO-OPERATION AND GOOD FAITH BETWEEN
TAX ADMINISTRATION AND TAXPAYERS; THE RIGHTS OF THE TAXPAYER DURING TAX
INSPECTIONS 266 ADAM MARIANSKI NATIONAL REPORT ON TAXPAYER PROTECTION IN
POLAND 268 1. BASIC FEATURES OF THE POLISH TAX SYSTEM 268 2. TAX
PROCEEDINGS, ADMINISTRATIVE AND JUDICIAL REVIEW 271 3. TAX REFUND
)....:...-.: 276 4. STATUTE OF LIMITATIONS ON ASSESSMENT AND COLLECTION
OF TAXES 277 5. INDIVIDUAL TAX LAW INTERPRETATIONS (PRIVATE RULINGS) 278
6. NATIONAL ISSUES OF TAXPAYER PROTECTION CURRENTLY IN FOCUS 281 MARINA
KARASEVA (SENTSOVA) NATIONAL REPORT ON TAXPAYER PROTECTION IN RUSSIA 283
1. BASIC FEATURES OF THE RUSSIAN TAX SYSTEM 283 2. TAX PROCEEDINGS,
ADMINISTRATIVE AND JUDICIAL REVIEW 285 3. TAX REFUND 290 4. STATUTE OF
LIMITATIONS ON ASSESSMENT AND COLLECTION OF TAXES 291 DANIL VINNITSKIY
NATIONAL REPORT ON TAXPAYER PROTECTION IN RUSSIA - PART II 292 1.
INDIVIDUAL TAX LAW INTERPRETATIONS (PRIVATE RULINGS) 292 2. NATIONAL
ISSUES OF TAXPAYER PROTECTION CURRENTLY IN FOCUS 305 PEDRO M. HERRERA
NATIONAL REPORT ON TAXPAYER PROTECTION IN SPAIN 307 1. BASIC FEATURES OF
THE SPANISH TAX SYSTEM 307 2. TAX PROCEEDINGS, ADMINISTRATIVE AND
JUDICIAL REVIEW 311 3. TAX REFUND 314 4. STATUTE OF LIMITATIONS ON
ASSESSMENT AND COLLECTION OF TAXES 315 5. INDIVIDUAL TAX LAW
INTERPRETATIONS (PRIVATE RULINGS) 317 6. NATIONAL ISSUES OF TAXPAYER
PROTECTION CURRENTLY IN FOCUS 320 CECILE BROKELIND NATIONAL REPORT ON
TAXPAYER PROTECTION IN SWEDEN 328 1. BASIC FEATURES OF THE SWEDISH TAX
SYSTEM : 328 TABLE OF CONTENTS 2. TAX PROCEEDINGS, ADMINISTRATIVE AND
JUDICIAL REVIEW 336 3. TAX REFUND 343 4. STATUTE OF LIMITATIONS ON
ASSESSMENT AND COLLECTION OF TAXES 343 5. INDIVIDUAL TAX LAW
INTERPRETATIONS (PRIVATE RULINGS) 343 6. NATIONAL ISSUES OF TAXPAYER
PROTECTION CURRENTLY IN FOCUS 345 STAFFORD SMILEY NATIONAL REPORT ON
TAXPAYER PROTECTION IN THE UNITED STATES OF AMERICA 349 1. BASIC
FEATURES OF THE AMERICAN TAX SYSTEM 349 2. TAX PROCEEDINGS,
ADMINISTRATIVE AND JUDICIAL REVIEW, COLLECTION PROCEEDINGS 354 3.
STATUTE OF LIMITATIONS 360 4. TAX REFUND 360 5. ADMINISTRATIVE TAX LAW
INTERPRETATIONS 361 6. NATIONAL ISSUES OF TAXPAYER PROTECTION CURRENTLY
IN FOCUS 363 GENERAL REPORT 365 WLODZIMIERZ NYKIEL, MALGORZATA SEJC
GENERAL CONFERENCE REPORT ON TAXPAYER PROTECTION 367 1. INTRODUCTION 367
2. BASIC FEATURES OF NATIONAL TAX SYSTEMS 368 3. TAX PROCEEDINGS 376 4.
TAX REFUND 392 5. STATUTE OF LIMITATIONS ON ASSESSMENT AND COLLECTION OF
TAXES 396 6. INDIVIDUAL TAX LAW INTERPRETATIONS (PRIVATE RULINGS) 401 7.
NATIONAL ISSUES OF TAXPAYER PROTECTION CURRENTLY IN FOCUS 409
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| spelling | Protection of taxpayer's rights European, international and domestic tax law perspective ed. by Włodzimierz Nykiel ... Warszawa Oficyna, Wolters Kluwer 2009 411 S. txt rdacontent n rdamedia nc rdacarrier Monografie Nykiel, Włodzimierz 1951- Sonstige (DE-588)171260058 oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018975762&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Protection of taxpayer's rights European, international and domestic tax law perspective |
| title | Protection of taxpayer's rights European, international and domestic tax law perspective |
| title_auth | Protection of taxpayer's rights European, international and domestic tax law perspective |
| title_exact_search | Protection of taxpayer's rights European, international and domestic tax law perspective |
| title_full | Protection of taxpayer's rights European, international and domestic tax law perspective ed. by Włodzimierz Nykiel ... |
| title_fullStr | Protection of taxpayer's rights European, international and domestic tax law perspective ed. by Włodzimierz Nykiel ... |
| title_full_unstemmed | Protection of taxpayer's rights European, international and domestic tax law perspective ed. by Włodzimierz Nykiel ... |
| title_short | Protection of taxpayer's rights |
| title_sort | protection of taxpayer s rights european international and domestic tax law perspective |
| title_sub | European, international and domestic tax law perspective |
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