The practical protection of taxpayers' fundamental rights - Austria

Reference : The practical protection of taxpayers' fundamental rights - Austria


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law
	To cite this reference:	http://hdl.handle.net/10993/21600

Title :	The practical protection of taxpayers' fundamental rights - Austria
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	2015
Main document title :	The practical protection of taxpayers' fundamental rights
Editor :	International Fiscal Association
Publisher :	Sdu Uitgevers
Collection and collection volume :	Cahiers de droit fiscal international, Volume 100B
Pages :	151-171
Peer reviewed :	No
ISBN :	978-90-12-39505-2
City :	The Hague
Country :	The Netherlands
Keywords :	[en] taxpayer rights ; fundamental rights ; procedural rights ; confidentiality ; fair trial ; exchange of information
Abstract :	[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.
Target :	Researchers ; Professionals
Permalink :	http://hdl.handle.net/10993/21600

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Limited access	Offprint_IFA2015_100b_Austria.pdf		Publisher postprint	1.97 MB	Request a copy

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