| Description |
xvi, 165 pages ; 24 cm |
| Series |
EFS brochure series ; 5 |
|
EFS (Series) ; 5
|
| Contents |
I. Role of the European Court of Justice in Taxpayer Protection. Direct Actions before the Court of Justice and the Court of First Instance / Dirk Arts. National Courts and Community Law: Summary of the Case-law of the Court of Justice / Rene Barents. Does It Work and How Does It Work? A Belgian View / Jacques Malherbe -- II. Differences in Taxpayer Protection Rules Between EU Member States: Thresholds for Access to the Tax Court. Thresholds for Access to the Tax Court / Chris Geppaart. A Comparative Study of Taxpayer Protection in Five Member Countries of the European Union / Antoinette van Rijn. Tax Protection Procedure in Germany / Dieter Birk. Taxpayer Protection in Belgium: Some Remarks / Thomas Delahaye -- III. Differences in Taxpayer Protection Rules Between EU Member States: Taxpayer Protection and Tax Fines. Taxpayer Protection and Tax Fines: An Introduction / Maarten Feteris. Fiscal Administrative Sanctions / Edward Pechler |
|
The Right of Taxpayers to Remain Silent under the European Convention on Human Rights / Stefan N. Frommel. The Taxpayer, the Tax Inspector and Administrative Fines / Alex Smit. Taxpayer Protection and Tax Fines in France / Cyrille David -- IV. Differences in Taxpayer Protection Rules Between EU Member States: Assistance of Tax Consultants in Tax Appeals. Representation in Legal Proceedings in the Netherlands / Cees van Hooft. Assistance by Tax Consultants in Tax Appeals in Germany / Thomas Arntz. The Role of the Tax Consultant as Representative in Legal Proceedings in Belgium / Luc van Coppenolle. Some Remarks from a British View / Stephen Oliver, Theodore Wallace and David Richardson -- Scheme: Taxpayer Protection in Belgium, France, Germany, the Netherlands and the United Kingdom |
| Notes |
Papers presented at an EFS conference held in Rotterdam on 13 and 14 May 1996 |
| Subject |
Tax administration and procedure -- European Union countries.
|
|
Tax courts -- European Union countries.
|
|
Tax protests and appeals -- European Union countries.
|
| Genre/Form |
Conference papers and proceedings.
|
| Author |
Albregtse, Dirk, 1946-
|
|
Arendonk, H. P. A. M. van.
|
|
Foundation for European Fiscal Studies.
|
| LC no. |
98011726 |
| ISBN |
9041196684 |
|
