Tax Procedures

Looking for an in-depth analysis of tax procedures? IBFD’s Tax Procedures book has been developed in collaboration with leading academics as part of a three-year project. It provides a full analysis of the issues concerning national tax procedures in the light of comparative, international and EU law. It questions the validity of national procedural autonomy in EU-wide tax matters and promotes a common framework for tax procedures. A must-read for every tax professional.

Why this book?

Tax procedures comprise all actions for collecting taxes according to the law. The exercise of powers by tax authorities in relation to tax procedures is subject to review and judicial appeals to protect taxpayers’ rights.

This book supports a unitary study of tax procedures reflecting the links between their administrative and judicial phases. The comparative analysis reveals best practices and core principles shared by various countries. It also exposes inconsistencies, disparities and critical areas arising in the practice of tax procedures. This raises the question of the legitimacy of national procedural autonomy in tax matters across the European Union. The book puts forward a case for establishing a common framework for tax procedures that enhances those procedures in domestic and cross-border situations.

The book takes a systematic approach to analysing tax procedures. The three core parts of this important work consist of general reports, topical reports and national reports.

Highlights:

  • Comprehensive analysis of all relevant tax procedure issues in light of comparative, international and EU law
  • The result of a collaboration with renowned academics as part of a three-year project
  • Interesting discussion of the legitimacy of national procedural autonomy and the case for a shared tax procedures framework

Downloads

Sample excerpt, including table of contents

This book is part of the EATLP International Tax Series

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