taxpayer rights; fundamental rights; procedural rights; confidentiality; fair trial; exchange of information
Résumé :
[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.
Disciplines :
Droit fiscal
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Co-auteurs externes :
no
Langue du document :
Anglais
Titre :
The practical protection of taxpayers' fundamental rights - Austria
Date de publication/diffusion :
2015
Titre de l'ouvrage principal :
The practical protection of taxpayers' fundamental rights
Editeur scientifique :
International Fiscal Association
Maison d'édition :
Sdu Uitgevers, The Hague, Pays-Bas
ISBN/EAN :
978-90-12-39505-2
Collection et n° de collection :
Cahiers de droit fiscal international, Volume 100B
