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National Reports for the Observatory for the Protection of Taxpayers’ Rights

National Reports for the Observatory for the Protection of Taxpayers’ Rights
IBFD releases the new national questionnaires that make up the national reporter assessment on the level of compliance with the minimum standards and best practices on the practical protection of taxpayers’ rights identified by Prof. Dr Pasquale Pistone and Prof. Dr Philip Baker at the 2015 IFA Congress on “The Practical Protection of Taxpayers’ Rights”.

 Read the 2018 General Report on the Protection of Taxpayers’ Rights

 

 

 

 

National Reports for the Observatory for the Protection of Taxpayers’ Rights 2018

Download reports for a specifc country using the links below. 

                National Report of Argentina  

 

Alberto Tarsitano 
Director
Estudio Tarsitano
Gimenez, Lifrieri & Pampliega

View the report 

                National Report of Australia   

 

Duy Dam
Director Tax Complaints and Review
Office of Inspector-General of Taxation & Taxation Ombudsman

View the report 

John Bevacqua
Professor
University of Latrobe

View the report 

                    National Report of Austria​  

Christina Schwarzenbacher
Senior Tax Assistant
Deloitte

Alfred Faller
Steuerombudsmann
Austrian Ministry of Finance

Barbara Gunacker-Slawitsch 
Professor
University of Graz

View the report 

                   National Report of Belgium   

Véronique de Brabanter
Attorney
PwC / Law Square 

Liesbeth Vermeire
Attorney
PwC / Law Square 

Gilles van Hulle
Attorney
PwC / Law Square 

Luk Cassimon
Attorney
PwC / Law Square

View the report 

Anne Van de Vijver
Professor of tax law
University of Antwerpen

Jef Van Eyndhoven
Attorney
HCGB Advocaten

View the report 

                        National Report of Brazil  

Dalton Luiz Dallazem
Partner
Perin & Dallazem

View the report

Paulo Ayres Barreto
Partner
Aires Barreto Advogados Associados

View the report

                    National Report of Bulgaria  

Dimitar Benev
Associate
Dimitrov, Petrov & Co

Boyana Milcheva
Associate
Dimitrov, Petrov & Co

View the report

                     National Report of Canada  

Salvatore Mirandola
Partner
McCarthy Tétrault LLP

View the report

Sherra Profit
Taxpayers’ Ombudsman 
Office of the Taxpayers' Ombudsman

View the report

Nathalie Therrien
Directrice Générale 
Bureau de la protection des droits de la clientèle

View the report

                         National Report of Chile  

Yuri Varela Barraza
Partner
Varelacia Asesoria Legal Tributaria

View the report

                        National Report of China  

Zhiyong Zhang
Retired Tax Authority
State Administration of Taxation

View the report

Zhengwen Shi 
Director
Center for Fiscal and Tax Law Studies of CUPL

View the report

                  National Report of Colombia  

Leonardo Andres Bautista Raba
Taxpayers’ Ombudsman 
Dirección de Impuestos y Aduanas Nacionales

Natalia Quinones Cruz
Chief of Office for International Affairs
Dirección de Impuestos y Aduanas Nacionales

Yvonne Carolina Florez
Attorney
Dirección de Impuestos y Aduanas Nacionales

View the report

                      National Report of Cyprus  

Venetia Argyropoulou
Partner
Pelaghias Christodoulou Vrachas

View the report

Yannis Tsangaris
Director
Cypriot Tax Administration

View the report

          National Report of Czech Republic  

Hana Skalická 
Partner
Hana Skalická Law Office

View the report

                   National Report of Denmark  

Henrik Peytz 
Partner
Nielsen Nørager Law Firm LLP

Henrik Klitz 
Advisor
Danish Tax Appeals Agency

View the report

                     National Report of Finland  

Eero Männistö
Doctoral Candidate
University of Helsinki, Faculty of Law

Kristiina Äimä
Doctor of Laws
University of Helsinki, Faculty of Law

View the report

                  National Report of Germany  

Martin Bartelt
Partner
WTS

Eva Oertel
Doctor
Federal Ministry of Finance

Daniel Dürrschmidt 
Post Doc-Researcher
University of Munich

View the report

                  National Report of Greece  

Lydia Sofrona
Director of Legal Services
Greek Tax Administration

Katerina Perrou
Doctor
University of Athens Law School

View the report

                National Report of Guatemala  

Alfredo Rodriguez
Associate
Consortium Legal

Alejandra Fuentes Pieruccini 
Associate
Consortium Legal

Juan Carlos Casellas Gálvez
Partner
Mayora & Mayora, S.C.

Erwin Romero
Magistrate President
Tribunal de lo Contencioso Administrativo

View the report

                          National Report of India  

Dikshit Sengupta
Professor
National Institute of Public Finance and Policy

View the report

                      National Report of Ireland  

Tatiana V. Kelly
Tax Consultant
Grant Thornton

View the report

                           National Report of Italy  

Pietro Mastellone 
Tax Associate
Studio Legale Tributario Cordeiro Guerra & Associati

View the report

Isabella Cugusi 
Tax Lawyer
Isabella Cugusi Studio Legale

View the report

Giovanna Tieghi
Professor
University of Padua

View the report

                       National Report of Kenya  

Makhanu Daniel Aburili
Associate Advocate
Raffman Dhanji Elms & Virdee Advocates

View the report

Brian Njenga Kagunyi
Tax Associate
Iseme, Kamau and Maema Advocates (DLA Piper)

View the report

Josephine M. Muchiri
Advisor
International Tax Office

View the report

            National Report of Luxembourg  

Katerina Pantazatou
Associate Professor
University of Luxembourg

View the report

                  National Report of Mauritius  

Ahmad Khalid Phul
LL.M
University of Cape Town

View the report

                      National Report of Mexico  

Fernando Juarez Hernandez
Attorney
Cacheaux, Cavazos & Newton

View the report

Carlos Espinosa Berecochea
Director General
Centro Est. Sup. de Derecho Fiscal y Admin.

View the report

Cesar Alejandro Ruiz
Partner
Aguirre Anguiano y Asociados

View the report

Diana Bernal Ladron de Guevara
Former Ombudsman
Prodecon

Luis Rodrigo Salinas Olvera
Attorney
Prodecon

Edson Uribe 
Ombudsman
Prodecon

View the report

                    National Report of Panama  

Camilo A. Valdés M.
Attorney
Anzola Robles & Asociados

View the report

                          National Report of Peru  

Julio A. Fernández Cartagena
Professor
San Marcos University

View the report

Cecilia Delgado Ratto
Attorney
Afisca Consultores

View the report

 

Esteban Montenegro 
LL.M
University of Amsterdam

View the report

                      National Report of Poland  

Dominik Mączyński
Chair of Financial Law
Adam Mickiewicz University

View the report

                    National Report of Portugal  

Rui Camacho Palma 
Head of Tax Practice
Linklaters Lisbon

View the report

                      National Report of Russia  

Natalia Soloveva
Associate Professor
Voronezh State University

View the report

                       National Report of Serbia  

Svetislav Kostic
Professor
University of Belgrade

Lidija Živković
Professor
University of Belgrade

View the report

                   National Report of Slovenia  

Aleksander Pevec 
Attorney
Odvetnik Aleksander Pevec

View the report

Mateja Vraničar Erman
Fiscal Counsellor
Ministry of Finance

View the report

Maruša Pozvek
Professor
University of Maribor

View the report

             National Report of South Africa  

Byron Thomas
MSc candidate
University of Oxford

View the report

Eric Mkhawane
Chief Executive Officer
Office of the Tax Ombud

Jennifer Roeleveld 
Professor
University of Cape Town

View the report

             National Report of South Korea  

Hyejung Byun
Associate Professor
University of Seoul

View the report

                        National Report of Spain  

Javier Martín Fernández
Former Chair
Spanish Taxpayers' Ombudsman

Felipe Alonso Murillo
Attorney
Spanish Supreme Court

Yolanda Martínez / Elizabeth Gil
Doctors of Laws
Universidad de Alicante

View the report

                    National Report of Sweden  

Lynda Ondrasek Olofsson 
Senior Legal Adviser
Confederation of Swedish Enterprise

Eleonor Kristoffersson 
Professor
Örebro University

View the report

              National Report of Switzerland  

Michael Beusch
Attorney
Schweizerische Bundeskanzlei

View the report

                      National Report of Taiwan  

Stefan Huang Shih Chou
Professor
National Taipei University of Business

View the report

      National Report of The Netherlands  

Arjo van Eijsden
Partner
Ernst & Young Belastingadviseurs LLP

View the report

                       National Report of Turkey  

Billur Yalti 
Professor
University of Istanbul

View the report

      National Report of United Kingdom  

Ian Young
Technical Manager
ICAEW

View the report

         National Report of United States  

Rostyslav I. Shiller 
Attorney Advisor
Internal Revenue Service

Amanda K. Bartmann 
Attorney Advisor
Internal Revenue Service

View the report
                 National Report of Venezuela  

Alberto Benshimol
Partner
D'Empaire Reyna

View the report

Ronald Evans
Partner
Baker & McKenzie

View the report

Melissa Elechiguerra
Teaching Fellow
Dickson Poon School of Law, King’s College London

View the report

                                Inter-American Court  

Guzmán Ramírez Arrieta 
Professor of Tax Law 
ORT University of Uruguay

View the report

                                EU Unit                          

Natalia Vorobyeva
Judiciary
European Court of Human Rights

Katerina Perrou
Doctor
University of Athens Law School

View the report

National Reports for the Observatory for the Protection of Taxpayers’ Rights 2015-2017

 


Observatory for the Protection of Taxpayers’ Rights  

Read the 2015-2017 General Report on the Protection of Taxpayers’ Rights
 

View this report




 

 

To download one of the 2015-2017 reports for a particular country, click here.

Observatory for the Protection of Taxpayers’ Rights  

National Report of Argentina

Prof. Alberto Tarsitano, a representative of tax practitioners.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Australia (1)

National Reporter for Australia Dr John Bevacqua, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Australia (2)

Mr Ali Noroozi, representative of the ombudsman's office.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Brazil (1)

Mr Dalton Dallazem, a representative of tax practitioners.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Brazil (2)

Prof. Dr Paulo Ayres, a representative of tax practitioners.

View this report

 

 

 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Brazil (3)

Dr Bianor Arruda, a representative of the judiciary.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Canada

Mr Salvatore Mirandola, a representative of tax practitioners.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of China (1)

Prof. Shi Zhengwen, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of China (2)

Mr Zhiyong Zhang, a representative of the tax administration.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Colombia

Ms Natalia Quiñones, a representative of tax practitioners.

View this report




 

Observatory for the Protection of Taxpayers’ Rights


National Report of Denmark

Mr Henrik Klitz, a representative of the tax administration, and Mr Henrik Peytz, a representative of tax practitioners.

View this report

 

 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Finland (1)

Mr Eero Männistö, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Finland (2)

Dr Kristiina Äimä, a representative of tax practitioners.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Germany

Dr iur. Daniel Dürrschmidt, a representative of academia, Dr iur. Eva Oertel, a representative of the tax administration, and Dr iur. Martin Bartelt, a representative of tax practitioners.

View this report


 

Observatory for the Protection of Taxpayers’ Rights


National Report of Greece
Dr Katerina Perrou and Ms Lydia Sofrona, representatives of the tax administration, and Prof. Andreas Tsourouflis, a representative of academia.

View this report


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of India

Mr Dikshit Sengupta, a representative of the tax administration.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Italy

Mr Pietro Mastellone, a representative of tax practitioners.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Japan

Prof. Masato Ohno, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Luxembourg

Prof. Dr Aikaterini (Katerina) Pantazatou, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Mexico (1)

Prof. César Alejandro Ruiz, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Mexico (2)

Dr Manuel Hallivis and Ms Paula Nava, representatives of the judiciary.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Mexico (3)

Prof. Dr Carlos Espinosa Berecochea, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of New Zealand

Mr Mike Lennard and Mr Mark Keating, representatives of tax practitioners.

View this report




 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Poland

Dr Małgorzata Sęk and Prof. Michał Wilk, representatives of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Portugal

Mr Rui Camacho Palma, a representative of tax practitioners.

View this report

 


 

Observatory for the Protection of Taxpayers’ RightsNational Report of Russia

Natalia Soloveva, a representative of academia. 

View this report

 

 


Observatory for the Protection of Taxpayers’ RightsNational Report of Serbia
Dr Svetislav V. Kostić, Dr Lidija Živković and Dr Dejan Stojanović, representatives of academia.

View this report

 

 

Observatory for the Protection of Taxpayers’ Rights  

National Report of South Africa (1)

Dr Beric Croome, a representative of tax practitioners.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of South Africa (2)

Mr Eric Mkhawane, a representative of the ombudsman's office.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of South Africa (3)

Prof. Jennifer Roeleveld, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Spain

Prof. Yolanda Martínez Muñoz and Dr Elizabeth Gil García representatives of academia, Prof. Javier Martín Fernández, a representative of the ombudsman's office, and Prof. Felipe Alonso Murillo, a representative of the judiciary.

View this report


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Sweden

Prof. Eleonor Kristoffersson, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Switzerland

PD Dr iur. Michael Beusch, a representative of academia and the judiciary.

View this report

 


 

Observatory for the Protection of Taxpayers’ RightsNational Report of The Netherlands

Arjo van Eijsden, a representative of tax practitioners.

View this report

 

 

 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Turkey

Prof. Dr Billur Yaltı, a representative of academia.

View this report

 


 

Observatory for the Protection of Taxpayers’ Rights  

National Report of Venezuela

Dr Melissa Elechiguerra, a representative of academia.

View this report
The following document contains references made to the relevant European case law for the years 2015-2017 on the protection of those taxpayers’ rights addressed in the General Report. Prepared by Katerina Perrou, Postdoctoral Research Fellow, IBFD - Amsterdam, the Netherlands.

Court of Justice Case Law on EU Charter and Taxation  

Court of Justice Case Law on EU Charter and Taxation (June 2015-March 2018)