Fundamental Rights in Tax Disputes: European and Supranational Perspectives - Couverture rigide

Leanza, Piero

Couverture rigide

ISBN 10 : 9403524294 ISBN 13 : 9789403524290

Editeur : Kluwer Law International, 2025

Synopsis

About this book: Fundamental Rights in Tax Disputes is a book that offers a practical and case-based approach with particular reference to the central role of Article 6 of the European Convention on Human Rights and Article 47 of the Charter of Fundamental Rights of the European Union by explaining how these rights have evolved through case law and how they apply in practice. Recent case law, evolving legal standards, and growing awareness have highlighted that tax enforcement (like any exercise of State power) must be subject to the guarantees that protect parties when dealing with public authority. What’s in this book: With a primary focus on procedural safeguards, access to justice, and judicial impartiality, the author explores such key aspects as: substantive rights such as the protection of property and non-discrimination in the context of fiscal enforcement and compliance; the application of fair trial guarantees in tax disputes, in particular as regards equality of arms, independence of the judiciary, the right to a reasoned decision, legal aid, and the reasonable length of proceedings; procedural asymmetries in tax litigation; limited access to administrative files and evidence; language barriers and cross-border taxpayers; digitalization, artificial intelligence, and procedural safeguards in tax justice. The book includes numerous excerpts from judgments and provides a concise comparative analysis of relevant developments in Italy, Germany, and France. How this will help you: As governments strengthen their tools for tax enforcement, the question is no longer whether efficiency can justify intrusive measures, but how far such measures may go without undermining fundamental rights. Addressing the underlying tension and fragility in reconciling these often competing objectives, this comprehensive study examines the application of fundamental rights in the context of tax litigation. It identifies the key legal issues and explores how they interact within the broader European legal landscape. Judges, lawyers, tax practitioners, and tax authorities will benefit from the book’s broad analysis of case law and gain practical tools to promote procedural safeguards, judicial independence, access to justice, and proportionality in resolving tax disputes.

A propos du livre

À propos de l?auteur

The Author has served as a full-time judge since 1997. Over the course of more than two decades, he has worked as both a civil and criminal judge in various District Courts across Italy. He was later appointed to the labour and employment law panel of the Court of Appeal of Venice. Alongside his duties as an ordinary judge, he also served as a part-time tax judge for several years. In 2024, following the reform of the Italian tax judiciary, he became a full-time professional tax judge at a First-Instance Tax Court. From 2009 to 2013, he served as an international judge on the Special Chamber of the Supreme Court of Kosovo, within the framework of the European Union Rule of Law Mission. He has authored several monographs on civil, labour, and procedural law, published by leading Italian publishers. He is also co-author of The Right to a Fair Trial: Article 6 of the European Convention on Human Rights (Kluwer Law International), and has contributed to various legal commentaries and academic journals in Italy.

Détails de l'édition

• Éditeur: Kluwer Law International
• Date d'édition: 2025
• Langue: anglais
• ISBN 10: 9403524294
• ISBN 13: 9789403524290
• Reliure: Relié
• Nombre de pages: 264
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible