Surcharges And Penalties In Tax Law
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Surcharges And Penalties In Tax Law
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Author :
language : en
Publisher:
Release Date :
Surcharges And Penalties In Tax Law written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Surcharges And Penalties In Tax Law
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Author : Arnaud Booij
language : en
Publisher:
Release Date : 2015
Surcharges And Penalties In Tax Law written by Arnaud Booij and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Paper prepared for the 2015 European Association of Tax Law Professors (EATLP) congress. This paper will be included in R. Seer, Surcharges and Penalties in Tax Law, IBFD (expected publication in 2016). The paper discusses tax penalties and surcharges in the Netherlands. It gives an overview of taxpayer and third party duties towards the tax authorities, the definition and categorisation of different types of surcharges, surcharges regarding third parties, legal protection of the taxpayer and third parties and deductibility of surcharges.
Surcharges And Penalties In Tax Law
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Author : Lukas Moravec
language : en
Publisher:
Release Date : 2016
Surcharges And Penalties In Tax Law written by Lukas Moravec and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
The chapter informs on taxpayer and third-party duties in tax proceedings, brings definition and categorization of different types of surcharges and penalties, and the catalogue of attributes of surcharges and penalties in the Czech Republic. It analyzes the legal protection of the taxpayer and third parties and the deductibility of surcharges.
Surcharges And Penalties In Uk Tax Law
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Author : Rita de la Feria
language : en
Publisher:
Release Date : 2015
Surcharges And Penalties In Uk Tax Law written by Rita de la Feria and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Surcharges And Penalties In Tax Law Eatlp Annual Congress Milan 28 30 May 2015
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Author :
language : en
Publisher:
Release Date : 2016
Surcharges And Penalties In Tax Law Eatlp Annual Congress Milan 28 30 May 2015 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This book examines the national tax procedures, as well as the criminal tax laws concerning the kind of tax surcharges applied and the relationship with criminal tax sanctions. With 20 national reports this book provides an extensive legal comparison of the national tax procedures, as well as of the criminal tax laws regarding which kinds of tax surcharges are applied and the relationship with criminal tax sanctions. These reports are accompanied by a general report, five thematic and five corresponding comment reports depicting the structure of the Annual EATLP Congress in 2015 in Milan.
Surcharges And Penalties In Uk Tax Law
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Author : Rita de la Feria
language : en
Publisher:
Release Date : 2020
Surcharges And Penalties In Uk Tax Law written by Rita de la Feria and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
This paper reviews the tax penalties' regime in the UK, in the context of a general anti-evasion policy. It argues that the global economic crisis has had a significant impact in the UK surcharges and penalties system, intensifying the process initiated before, towards a much tougher regime. This new approach can be explained party on the basis of traditional considerations, such of deterrence and punishment; there is the suspicion, however, that it may be also based on other considerations, namely as an additional source of revenue, or as compensatory measure for the revenue lost through fraud. It concludes that tax penalties whose ratio is no longer (solely) deterrence are disproportionate, and as such, contrary to EU law, and the ECHR.
Designing Interest And Tax Penalty Regimes
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Author : Mr.Christophe J Waerzeggers
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-19
Designing Interest And Tax Penalty Regimes written by Mr.Christophe J Waerzeggers and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-19 with Business & Economics categories.
Designing Interest and Tax Penalty Regimes
Human Rights And Taxation In Europe And The World
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Author : Georg Kofler
language : en
Publisher: IBFD
Release Date : 2011
Human Rights And Taxation In Europe And The World written by Georg Kofler and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Human rights categories.
Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Ne Bis In Idem In Eu Law
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Author : Bas van Bockel
language : en
Publisher: Cambridge University Press
Release Date : 2018-06-21
Ne Bis In Idem In Eu Law written by Bas van Bockel and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-21 with Law categories.
Questions of the application and interpretation of the ne bis in idem principle in EU law continue to surface in the case law of different European courts. The primary purpose of this book is to provide guidance and to address important issues in connection with the ne bis in idem principle in EU law. The development of the ne bis in idem principle in the EU legal order illustrates the difficulty of reconciling pluralism with the need for doctrinal coherence, and highlights the tensions between the requirements of effectiveness and the protection of fundamental rights in EU law. The ne bis in idem principle is a 'litmus test' of fundamental rights protection in the EU. This book explores the principle, and the way the Court of Justice of the European Union has interpreted it, in the context of competition law and the areas of freedom, security and justice, human rights law and tax law.
Taxpayers In International Law
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Author : Juliane Kokott
language : en
Publisher: Bloomsbury Publishing
Release Date : 2022-03-24
Taxpayers In International Law written by Juliane Kokott and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-03-24 with Law categories.
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.