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

Włodzimierz Nykiel , Małgorzata Sęk
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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 fi ndings of the national reports

Książka Protection of Taxpayer's Rights wysyłka Niemiecy od 2€. Wysyłka do Austrii i innych krajów - sprawdź na stronie "dostawa"

Dane bibliograficzne / Bibliographische info
Rodzaj (nośnik) / Produkt-Typ książka / Buch
Dział / Departement Książki i czasopisma / Bücher und Zeitschriften
Autor / Author Włodzimierz Nykiel , Małgorzata Sęk
Tytuł / Titel Protection of Taxpayer's Rights
Podtytuł / Untertitel European, International and Domestic Tax Law Perspective
Język / Sprache angielski
Seria (cykl) / Ein Teil der Serie MONOGRAFIE
Wydawca / Herausgeber Wolters Kluwer
Rok wydania / Erscheinungsjahr 2009
Rodzaj oprawy / Deckelform Twarda
Liczba stron / Seiten 412
Ciężar / Gewicht 0,50 kg
   
ISBN 9788376018638 (9788376018638)
EAN/UPC 9788376018638
Stan produktu / Zustand Nowa książka - sprzedajemy wyłącznie nowe nieużywane książki.



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