European Union - The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives
- European Union
- L. Cerioni
- European Taxation, 2014 (Volume 54), No 9
- 5 August 2014
The European Commission, in its 2012 Action Plan, noted the need to develop a European Taxpayer Code. In this article, the author examines the pros and cons of developing either a soft or hard law instrument to achieve this purpose and comments on the draft Model Taxpayer Charter developed by the CFE, the Asia-Oceania Tax Consultants’ Association and the Society of Trust and Estate Practitioners.