Surcharges and Penalties in Tax Law

This book examines the national tax procedures, as well as the criminal tax laws concerning the kind of tax surcharges applied and the relationship with criminal tax sanctions.

Why this book?

The power to design tax procedure law still rests with the national states. Apart from an exchange of information, it is not harmonized within the EU. Therefore, tax surcharges, penalties and the respective procedures vary widely between different states. Comparative works on the topic of surcharges are practically absent. This project aims to fill this gap.

The same applies to criminal tax law. Usually, only criminal lawyers are dealing with it from a criminal scientific and procedural point of view. A synopsis with the tax proceeding is frequently lacking. The holistic approach of this book intends to overcome this differentiation of tax law and criminal law and pay particular attention to the interface of these fields of law. In this regard, the application of article 6 of the ECHR is interesting because the ECtHR goes beyond just measuring penal sanctions with respect to article 6 of the ECHR and applies this to administrative sanctions if these have the material importance of penalties or penalty surrogates.

With 20 national reports this book provides an extensive legal comparison of the national tax procedures, as well as of the criminal tax laws regarding which kinds of tax surcharges are applied and the relationship with criminal tax sanctions. These reports are accompanied by a general report, five thematic and five corresponding comment reports depicting the structure of the Annual EATLP Congress in 2015 in Milan. 

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This book is part of the EATLP International Tax Series

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Contributor(s)

Nina Aguiar, Simone Ariatti, Ludovic Ayrault, Funda Basaran Yavaslar, Michael Beusch, Charlotte Bikkers, Jane Bolander, J. Arnaud Booij, Philipp J. Butler, Lorenzo Del Federico, Antonio López Díaz, Klaus-Dieter Drüen, Tina Ehrke-Rabel, Éva Erdos, Rita de la Feria, Benn Folkvord, Theodore Fortsakis, Geoffroy Galéa, Silvia Giorgi, Sandra Grill, Hanna Grylin, Anna Halustyik, Sigrid Hemels, Raimo Immonen, Inge Langhave Jeppesen, Steve R. Johnson, Leandra Lederman, Börje Leidhammar, Juha Lindgren, Alexandre Maitrot de la Motte, Jacques Malherbe, Pietro Mastellone, Antonio Marinello, Giuseppe Marino, Stephen W. Mazza, Francesco Montanari, Lukás Moravec, Adam Nita, Petros Pantazopoulos, Bart Peeters, Michal Radvan, José A. Rozas, Virginia Scalera, Marcus Schinnerl, Roman Seer, Andrzej Swiatlowski, Ildikó Szabó, Parintira Tanawong, Lorenzo Trombella, Anna Lena Wilms.

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