The Contributions Of The Cjeu And The Ecthr In The Field Of Taxpayers Procedural Safeguards
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The Contributions Of The Cjeu And The Ecthr In The Field Of Taxpayers Procedural Safeguards
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Author : Lyubomir Antonov
language : en
Publisher: GRIN Verlag
Release Date : 2023-06-23
The Contributions Of The Cjeu And The Ecthr In The Field Of Taxpayers Procedural Safeguards written by Lyubomir Antonov and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-23 with Law categories.
Doctoral Thesis / Dissertation from the year 2023 in the subject Law - Tax / Fiscal Law, University of Strasbourg (Centre for International and European Studies), course: European Tax Law, language: English, abstract: The thesis addresses the challenge to compare both the CJEU and the ECtHR case-laws dealing with issues concerning the taxpayers' procedural rights. Those courts faced the same difficulty to guarantee the European taxpayers' rights while neither the EU Founding Treaties, nor the European Convention on Human Rights include stipulations with sheer fiscal purpose. However, despite that apparent mutism, the Convention and EU law turn out today to be fundamental sources in the field of taxation. Similarly to the CJEU, who impelled the Member States to direct taxation "downward harmonisation", the ECtHR set up a constructive case-law, which unveiled fiscal perspectives over stipulations that have not been conceived originally under such conception. The thesis is focused on the contributions both European courts delivered in the field of taxpayers' procedural safeguards and investigates into the existence of a common corpus: all taxation phases are thus covered, regardless of whether it is in the stage of tax base assessment, tax liquidation or tax collection, but as well and mostly so regarding the administrative oversight and prospective sanctions that could result from. The thesis overpasses its initial scope in order to examine legal tools and reasoning patterns European justices in both courts have put in place in order to give rise to taxpayers' real procedural safeguards.
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.
Les Apports De La Cjue Et De La Cedh En Mati Re De Garanties Proc Durales Des Contribuables
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Author : Lyubomir Antonov
language : fr
Publisher: GRIN Verlag
Release Date : 2023-06-19
Les Apports De La Cjue Et De La Cedh En Mati Re De Garanties Proc Durales Des Contribuables written by Lyubomir Antonov and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-19 with Law categories.
Thèse de Doctorat de l’année 2023 dans le domaine Droit - Droit fiscal, Université de Strasbourg (Centre for International and European Studies), cours: European Tax Law, langue: Français, résumé: La thèse s'inspire de l'ambition de comparer les jurisprudences respectives de la CJUE et de la Cour EDH relatives aux droits procéduraux des contribuables. Ces deux juridictions ont fait face à la même difficulté de garantir les droits des contribuables lorsque ni les traités constitutifs de l’UE, ni la Convention EDH ne comportent de stipulations à vocation purement fiscale. Toutefois, malgré ce mutisme apparent, la Convention et le droit de l’UE sont de nos jours des sources fondamentales dans le domaine fiscal. A l’image de la CJUE qui s’est servie des stipulations des traités relatives aux libertés de circulation pour contraindre les États à une “harmonisation par le bas” de la fiscalité directe, la Cour EDH a déployé une jurisprudence constructive permettant de donner une perspective fiscale à des stipulations dont ce n’était pas l’objectif premier. La thèse s'intéresse aux apports respectifs des deux juridictions en matière de garanties procédurales des contribuables et vise à rechercher l’existence d’un corpus commun : tous les stades du processus fiscal se voient ainsi abordés, que ce soit au niveau de l’assiette, de la liquidation et du recouvrement de l’impôt mais aussi et surtout au niveau du contrôle et des éventuelles sanctions. La thèse dépasse ensuite le cadre initial afin d’analyser quels instruments juridiques et quels raisonnements les juges de Luxembourg et de Strasbourg ont utilisés pour construire des véritables garanties procédurales des contribuables.
Cjeu Recent Developments In Value Added Tax 2021
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Author : Georg Kofler
language : en
Publisher: Linde Verlag GmbH
Release Date : 2023-01-11
Cjeu Recent Developments In Value Added Tax 2021 written by Georg Kofler and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-11 with Law categories.
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g. taxpayer rights in EU VAT law, bad debt and insolvency in VAT law, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.