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.
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
The practical protection of taxpayers' fundamental rights - Austria
Publication date :
2015
Main work title :
The practical protection of taxpayers' fundamental rights
Editor :
International Fiscal Association
Publisher :
Sdu Uitgevers, The Hague, Netherlands
ISBN/EAN :
978-90-12-39505-2
Collection name :
Cahiers de droit fiscal international, Volume 100B