Reference : The practical protection of taxpayers' fundamental rights - Austria
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
http://hdl.handle.net/10993/21600
The practical protection of taxpayers' fundamental rights - Austria
English
Haslehner, Werner[University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
2015
The practical protection of taxpayers' fundamental rights
International Fiscal Association
Sdu Uitgevers
Cahiers de droit fiscal international, Volume 100B
151-171
No
978-90-12-39505-2
The Hague
The Netherlands
[en] taxpayer rights ; fundamental rights ; procedural rights ; confidentiality ; fair trial ; exchange of information
[en] The contribution assesses the practical protection of taxpayer rights in Austria, the development of the mechanisms to improve that protection and possible remaining shortcomings. It is part of a study that aims at identifying minimum standards and global best practices with respect to the protection of taxpayer rights.