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Tax Procedures

The book presents a comparative analysis of tax procedures practised by various countries, and in the context of comparative, international and EU law.
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Title:

Tax Procedures

Series:

Volume 18 in the EATLP International Tax Series

Editor(s):
Pasquale Pistone
Date of publication:
ISBN:

978-90-8722-623-7

Type of publication:

Print book

Number of pages:

1,252

Terms:

Shipping fees apply. View shipping information

Price:
EUR 100 / USD 120 (VAT excl.)
Order Print
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Title:

Tax Procedures

Series:

Volume 18 in the EATLP International Tax Series

Editor(s):
Pasquale Pistone
Date of publication:
ISBN:

978-90-8722-624-4

Type of publication:

eBook in ePub format

Number of pages:

1,252

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample

Price:
EUR 80 / USD 96 (VAT excl.)
Order eBook: ePub
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Title:

Tax Procedures

Series:

Volume 18 in the EATLP International Tax Series

Editor(s):
Pasquale Pistone
Date of publication:
ISBN:

978-90-8722-625-1

Type of publication:

eBook in PDF format

Number of pages:

1,252

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 80 / USD 96 (VAT excl.)
Order eBook: PDF
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  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
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Tax Procedures
Why this book?
Tax procedures consist of a series of actions geared towards securing tax collection in conformity with the rule of law. The exercise of powers by tax authorities in the framework of tax procedures is subject to review and judicial appeals that provide legal remedies for the effective protection of the rights of the affected persons, i.e. the taxpayers.
 
For this reason, this book supports a unitary study of tax procedures that reflects the inextricable links between their administrative and judicial phases. The comparative analysis reveals best practices and common core principles shared by the various countries. However, it also reveals inconsistencies, disparities (especially for cross-border situations, which currently lack the jurisdiction of a single judicial instance) and critical areas arising in the practice of tax procedures. Based on such premises, this book questions the validity of the principle of national procedural autonomy in tax matters across the European Union and promotes the establishment of a common framework for tax procedures that enhances tax procedures in domestic and cross-border situations.
 
In the preliminary stage of this 3-year research activity, a working group of renowned academics helped the editor finalize the scope of the project. The systematic approach of this book towards tax procedures is a comprehensive doctrinal analysis of all relevant issues in the light of comparative, international and EU law. The three core parts of the book contain the general reports, topical reports and national reports, respectively.
 
This book is part of the EATLP International Tax Series
Contributor(s):
Miguel Amado, Hrvoje Arbutina, Robert Attard, Ludovic Ayrault, Michael Beusch, Radim Boháč, José Luís Bosch Cholbi, Karel Brychta, Turgut Candan, Andrea Carinci, Georges Cavalier, Fatima Chaouche, Nevia Čičin-Šain, Filip Debelva, Sandra Eden, Tina Ehrke-Rabel, Eivind Furuseth, Vicente Alberto García Moreno, Danylo Getmantsev, Barbara Gunacker-Slawitsch, Anna-Maria Hambre, Werner Haslehner, Diana van Hout, Tuğçe Karaçoban Günes, Stylianos-Ioannis Koutnatzis, Marcel Krumm, Ziemowit Kukulski, Juha Lindgren, Jorge S. Lopes de Sousa, João Marques, Clara Gomes Moreira, Aymeric Nollet, Rachael O’Connor, Tiago Oliveira, Carlos Palao Taboada, Pasquale Pistone, Michal Radvan, Abílio Rodrigues, Luís Eduardo Schoueri, Malgorzata Sęk, István Simon, Zsolt Szatmári, Gloria Teixeira, Marlene Teixeira Carvalho, Eleni Theocharopoulou, Carmen Uriol Egido, Luk Vandenberghe, Danil V. Vinnitskiy and Nataśa Žunić-Kovačević.
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