Tax Procedures
Why this book?
Tax procedures comprise all actions for collecting taxes according to the law. The exercise of powers by tax authorities in relation to tax procedures is subject to review and judicial appeals to protect taxpayers’ rights.
This book supports a unitary study of tax procedures reflecting the links between their administrative and judicial phases. The comparative analysis reveals best practices and core principles shared by various countries. It also exposes inconsistencies, disparities and critical areas arising in the practice of tax procedures. This raises the question of the legitimacy of national procedural autonomy in tax matters across the European Union. The book puts forward a case for establishing a common framework for tax procedures that enhances those procedures in domestic and cross-border situations.
The book takes a systematic approach to analysing tax procedures. The three core parts of this important work consist of general reports, topical reports and national reports.
Highlights:
National report written for EATLP Annual congress Madrid, 2019