Tax Procedures
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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
Tax Procedures
DOI: https://doi.org/10.59403/3qrq5nx
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Chapter 1: General Report
DOI: https://doi.org/10.59403/3qrq5nx001
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Chapter 2: What Is Tax Procedure?
DOI: https://doi.org/10.59403/3qrq5nx002
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Chapter 3: Can Procedural Human Rights Apply to Tax Matters? A Thought-Provoking Question
DOI: https://doi.org/10.59403/3qrq5nx003
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Chapter 4: Joint and Simultaneous Audits
DOI: https://doi.org/10.59403/3qrq5nx004
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Chapter 5: Is the Previous Exhaustion of Administrative Procedures a Necessary Condition to Access Judicial Procedures?
DOI: https://doi.org/10.59403/3qrq5nx005
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Chapter 6: The Limits to Arbitration Posed by the Natural Judge Theory (Due Process of Law) and Cross-Border Tax Disputes
DOI: https://doi.org/10.59403/3qrq5nx006
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Chapter 7: Austria
DOI: https://doi.org/10.59403/3qrq5nx007
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Chapter 8: Belgium
DOI: https://doi.org/10.59403/3qrq5nx008
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Chapter 9: Brazil
DOI: https://doi.org/10.59403/3qrq5nx009
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Chapter 10: Croatia
DOI: https://doi.org/10.59403/3qrq5nx010
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Chapter 11: Czech Republic
DOI: https://doi.org/10.59403/3qrq5nx011
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Chapter 12: Finland
DOI: https://doi.org/10.59403/3qrq5nx012
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Chapter 13: France
DOI: https://doi.org/10.59403/3qrq5nx013
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Chapter 14: Germany
DOI: https://doi.org/10.59403/3qrq5nx014
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Chapter 15: Greece
DOI: https://doi.org/10.59403/3qrq5nx015
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Chapter 16: Hungary
DOI: https://doi.org/10.59403/3qrq5nx016
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Chapter 17: Italy
DOI: https://doi.org/10.59403/3qrq5nx017
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Chapter 18: Luxembourg
DOI: https://doi.org/10.59403/3qrq5nx018
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Chapter 19: Netherlands
DOI: https://doi.org/10.59403/3qrq5nx019
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Chapter 20: Norway
DOI: https://doi.org/10.59403/3qrq5nx020
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Chapter 21: Poland
DOI: https://doi.org/10.59403/3qrq5nx021
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Chapter 22: Portugal
DOI: https://doi.org/10.59403/3qrq5nx022
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Chapter 23: Russia
DOI: https://doi.org/10.59403/3qrq5nx023
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Chapter 24: Spain
DOI: https://doi.org/10.59403/3qrq5nx024
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Chapter 25: Sweden
DOI: https://doi.org/10.59403/3qrq5nx025
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Chapter 26: Switzerland
DOI: https://doi.org/10.59403/3qrq5nx026
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Chapter 27: Turkey
DOI: https://doi.org/10.59403/3qrq5nx027
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Chapter 28: Ukraine
DOI: https://doi.org/10.59403/3qrq5nx028
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Chapter 29: United Kingdom
DOI: https://doi.org/10.59403/3qrq5nx029
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Reviewed by Stephen Daly, Senior Lecturer in Law, King’s College London. British Tax Review, 2023, 2, 239-240.
“Each part of the book is meticulously prepared, and the individual chapters are infused with important insights. The book is a must read for anybody researching the legal aspects of tax administration and, with its national reports, serves as an important repository of practical information about the operation of tax procedures in the jurisdictions covered by the book.”
