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1 IW^ of Taxpayer's and Domestic Tax Law Perspective Edited by Wtodzimierz Nykiel Matgorzata S k *JL Oficyna a Wolters Kluwer business Warszawa 2009

2 Foreword 11 The Centre of Tax Documentation and Studies and the Foundation Centre of Tax Documentation and Studies 13 TAXPAYER PROTECTION - SELECTED ISSUES 15 Bogumil Brzezinski Taxpayers' Rights: Some Theoretical Issues Introduction : Defining taxpayers' rights and taxpayer protection Classification of taxpayers' rights Taxpayers' rights as an interconnected system Sources of taxpayers' rights The mechanism of protection of taxpayers' rights Conclusions 31 Pasquale Pistone The Protection of Taxpayers' Rights in European Tax Law Introduction Shifting the focus from substantive to procedural issues The separation of roles between national and European courts ; The principles of equivalence and effectiveness in European tax law The four legal dimensions of taxpayers' protection in Europe Improving the levels of taxpayers' protection in administrative and judicial procedures 39 5

3 7. Reaching effective protection between national and European courts 40 Daniel Deak Enforcement of Taxpayers' Rights in Community Law Introduction Taxpayers' rights in the social context: horizontal equity and the principle of equality before the law and their limits The extension of the EC equivalence principle to direct tax matters, seen from a micro-perspective of harmonisation Shift in emphasis in harmonisation policy, progress or regression in tax harmonisation, moderate protection of taxpayer rights Emergence of procedural issues in ECJ practice Summary and conclusions 61 Adam Zalasinski The Role of the European Court of Justice in Taxpayer Protection in the Field of Direct Taxation Introduction Fundamental rights of taxpayers and their direct tax dimension Final remarks 75 Michael Lang Is There a Need for a European Court of Taxation? CCCTB and legal protection of taxpayers The ECJ as a tax court Disadvantages of a specialised tax court Need for a reform? 80 Agnieszka Leszczyriska The European Convention on Human Rights as an Instrument of Taxpayer Protection Introduction The provisions of the European Convention on Human Rights relevant for taxpayer protection Conclusion 102 Jan J.E de Goede Taxpayer Protection in International Tax Law Introduction 104

4 2. Relevant background and specific nature of tax treaties Topics in tax treaties relating to taxpayer protection / rights Ill 4. Conclusions 128 Philip Baker Taxpayers' Charters and a Taxpayers' Charter for Europe 130 Fernando Serrano The Role of the Tax Ombudsman in Taxpayer Protection Basic approach to the Ombudsman concept Reasons to have a Tax Ombudsman Functions of the Tax Ombudsman ^ The Protection of the Taxpayers' Bill of Rights through the Tax Ombudsman The right to present suggestions and complaints Legal characteristics and procedure of the Tax Ombudsman Critical aspects of the Tax Ombudsman 147 Elzbieta Chojna-Duch The Concept of Taxpayers' Rights Protection and the Role of the Polish Ministry of Finance in Enhancing this Protection Introduction Selected taxpayers' rights Basic principles of tax proceedings General legal guarantees Activity of the Polish Ministry of Finance in the field of taxpayer's rights protection Acquired rights Facilities Other aspects of taxpayers' rights protection Conclusions 157 NATIONAL REPORTS ON TAXPAYER PROTECTION 159 Michael Hollbacher, Katharina Kubik National Report on Taxpayer Protection in Austria Basic features of the Austrian tax system Tax proceedings, administrative and judicial review Tax refund 175

5 4. Statute of limitations on assessment and collection of taxes Individual tax law interpretations (private rulings) National issues of taxpayer protection currently in focus 179 Caroline Docclo National Report on Taxpayer Protection in Belgium 180 Introduction Basic features of the Belgian income tax system Tax proceedings, administrative and judicial review Tax refund Statute of limitations Tax law interpretations for individuals National issues of taxpayer protection currently in focus 198 Ekkehart Reimer National Report on Taxpayer Protection in Germany Basic features of the German tax system Tax proceedings, administrative and judicial review Tax refund Statute of limitations on assessment and collection of taxes Individual tax law interpretations (private rulings) National issues of taxpayer protection currently in focus 226 Carlo Romano National Report on Taxpayer Protection in Italy Basic features of the Italian tax system Tax proceedings, administrative and judicial review Tax refund Statute of limitations Individual tax law interpretations National issues of taxpayer protection currently in focus 254 Antonio Uricchio The Italian Taxpayer's Bill of Rights ("Statute Dei Diritti Del Contribuente") : The Taxpayer's Bill of Rights and the primacy of its principles The Taxpayer's Bill of Rights and the regions, provinces and municipalities The provisions of the Bill of Rights concerning the exercise of the legislative function 260

6 4. The provisions of the Bill of Rights concerning general. assistance and information for taxpayers (in particular private advance rulings) ; The principle of co-operation and good faith between tax administration and taxpayers; the rights of the taxpayer during tax inspections 266 Adam Marianski National Report on Taxpayer Protection in Poland Basic features of the Polish tax system Tax proceedings, administrative and judicial review Tax refund )...:...-.: Statute of limitations on assessment and collection of taxes Individual tax law interpretations (private rulings) National issues of taxpayer protection currently in focus 281 Marina Karaseva (Sentsova) National Report on Taxpayer Protection in Russia Basic features of the Russian tax system Tax proceedings, administrative and judicial review Tax refund Statute of limitations on assessment and collection of taxes 291 Danil Vinnitskiy National Report on Taxpayer Protection in Russia - Part II Individual tax law interpretations (private rulings) National issues of taxpayer protection currently in focus 305 Pedro M. Herrera National Report on Taxpayer Protection in Spain Basic features of the Spanish tax system Tax proceedings, administrative and judicial review Tax refund Statute of limitations on assessment and collection of taxes Individual tax law interpretations (private rulings) National issues of taxpayer protection currently in focus 320 Cecile Brokelind National Report on Taxpayer Protection in Sweden Basic features of the Swedish tax system : 328

7 2. Tax proceedings, administrative and judicial review Tax refund Statute of limitations on assessment and collection of taxes Individual tax law interpretations (private rulings) National issues of taxpayer protection currently in focus 345 Stafford Smiley National Report on Taxpayer Protection in the United States of America Basic features of the American tax system Tax proceedings, administrative and judicial review, collection proceedings Statute of limitations Tax refund Administrative tax law interpretations National issues of taxpayer protection currently in focus 363 GENERAL REPORT 365 Wlodzimierz Nykiel, Malgorzata Sejc General Conference Report on Taxpayer Protection Introduction Basic features of national tax systems Tax proceedings Tax refund Statute of limitations on assessment and collection of taxes Individual tax law interpretations (private rulings) National issues of taxpayer protection currently in focus 409

The Acte Clair in EC Direct Tax Law. Table of Contents PART I GENERAL ISSUES

The Acte Clair in EC Direct Tax Law Table of Contents Foreword Miguel Poiares Maduro Note from the editors Ana Paula Dourado, Ricardo da Palma Borges List of abbreviations PART I GENERAL ISSUES Is it acte