Barbizon Palace, Prins Hendrikkade 59-72, 1012 AD Amsterdam, Netherlands
The role of taxpayer rights in influencing taxpayer compliance behavior and serving as a foundation for tax administration can be analyzed from many different perspectives, including anthropology, economics, law, and psychology. Moreover, the press and other media play a vital role in protecting taxpayer rights. Applying principles and methodologies of several disciplines (e.g., qualitative methods, surveys, and lab and field experiments, investigative reporting, legal analysis), this panel will explore the protection of taxpayer rights by good governance (by analyzing scenarios of voluntary compliance) and legal remedies (by analyzing scenarios of litigation involving taxpayers and tax authorities).
Prepared by: Diego Quiñones
Prepared by: Alessandro Baracco
Prepared by: Edson Uribe
An introduction to the Court of Justice of the European Union, and how the Court has contributed to the development of taxpayer rights protections under EU law. Prof. Dr. Juliane Kokott, LL. M., S.J.D., Advocate General • Court of Justice of the European Union, Luxembourg