Protection of Taxpayer's Rights; European, International and Domestic Tax Law Perspectives

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 £ódŸ, Poland. The conference was held on 9 and 10 May 2008 on the premises of the University of £ódŸ. 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 protections 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 Table of Contents: Foreword The Centre of Tax Documentation and Studies and the Foundation Centre of Tax Documentation and Studies TAXPAYER PROTECTION - SELECTED ISSUES Bogumi³ Brzeziñski Taxpayers' Rights: Some Theoretical Issues Pasquale Pistone The Protection of Taxpayers' Rights in European Tax Law Daniel Deak Enforcement of Taxpayers' Rights in Community Law Adam Zalasiñski The Role of the European Court of Justice in Taxpayer Protection in the Field of Direct Taxation Michael Lang Is There a Need for a European Court of Taxation? Agnieszka Leszczyñska The European Convention on Human Rights as an Instrument of Taxpayer Protection Jan J.P. de Goede Taxpayer Protection in International Tax Law Philip Baker Taxpayers' Charters and a Taxpayers' Charter for Europe Fernando Serrano The Role of the Tax Ombudsman in Taxpayer Protection El¿bieta Chojna-Duch The Concept of Taxpayers' Rights Protection and the Role of the Polish Ministry of Finance in Enhancing this Protection NATIONAL REPORTS ON TAXPAYER PROTECTION Michael Höllbacher, Katharina Kubik National Report on Taxpayer Protection in Austria Caroline Docclo National Report on Taxpayer Protection in Belgium Ekkehart Reimer National Report on Taxpayer Protection in Germany Carlo Romano National Report on Taxpayer Protection in Italy Antonio Uricchio The Italian Taxpayer's Bill of Rights ("Statuto Dei Diritti Del Contribuente") Adam Mariañski National Report on Taxpayer Protection in Poland Marina Karaseva (Sentsova) National Report on Taxpayer Protection in Russia Danil Vinnitskiy National Report on Taxpayer Protection in Russia - Part II Pedro M. Herrera National Report on Taxpayer Protection in Spain Cécile Brokelind National Report on Taxpayer Protection in Sweden Stafford Smiley National Report on Taxpayer Protection in the United States of America GENERAL REPORT W³odzimierz Nykiel, Ma³gorzata Sêk General Conference Report on Taxpayer Protection