The Judicial System of Cyprus and Taxpayer Rights

Taxpayer rights have attracted a lot of controversy in Cyprus in recent decades. The lack of an independent body to refer substantive tax cases to and easy access to tax information around the world have adversely affected the attitudes of taxpayers and professionals regarding the credibility of the tax system. Taxpayers have always felt that they were not being treated equitably and professionals have struggled to find solutions with the Tax Department. This note discusses these concerns and recent developments.