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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 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”.


Observatory for the Protection of Taxpayers’ Rights  

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

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To download one of the reports for a particular country, click on the links provided.

Observatory for the Protection of Taxpayers’ Rights  

National Report of Argentina

Prof. Alberto Tarsitano, a representative of tax practitioners.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Australia (1)

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Australia (2)

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Brazil (1)

Mr Dalton Dallazem, a representative of tax practitioners.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Brazil (2)

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Brazil (3)

Dr Bianor Arruda, a representative of the judiciary.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Canada

Mr Salvatore Mirandola, a representative of tax practitioners.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of China (1)

Prof. Shi Zhengwen, a representative of academia.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of China (2)

Mr Zhiyong Zhang, a representative of the tax administration.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Colombia

Ms Natalia Quiñones, a representative of tax practitioners.

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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.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Finland (1)

Mr Eero Männistö, a representative of academia.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Finland (2)

Dr Kristiina Äimä, a representative of tax practitioners.

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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.

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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.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of India

Mr Dikshit Sengupta, a representative of the tax administration.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Italy

Mr Pietro Mastellone, a representative of tax practitioners.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Japan

Prof. Masato Ohno, a representative of academia.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Luxembourg

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Mexico (1)

Prof. César Alejandro Ruiz, a representative of academia.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Mexico (2)

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Mexico (3)

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of New Zealand

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Poland

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Portugal

Mr Rui Camacho Palma, a representative of tax practitioners.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Serbia

Dr Svetislav V. Kostić, Dr Lidija Živković and Dr Dejan Stojanović, representatives of academia.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of South Africa (1)

Dr Beric Croome, a representative of tax practitioners.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of South Africa (2)

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of South Africa (3)

Prof. Jennifer Roeleveld, a representative of academia.

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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.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Sweden

Prof. Eleonor Kristoffersson, a representative of academia.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Switzerland

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

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Turkey

Prof. Dr Billur Yaltı, a representative of academia.

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Observatory for the Protection of Taxpayers’ Rights  

National Report of Venezuela

Dr Melissa Elechiguerra, a representative of academia.

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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)


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