Fundamental Rights in Tax Disputes (Hardcover)

Langue : anglais

Edité par Kluwer Law International, Zuidpoolsingel, 2025

9403524294 / 9789403524290

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Hardcover. 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. Explaining how these rights have evolved through case law and how they apply in practice, this book offers a practical and case-based analysis 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. 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. 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. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability. …

N° de réf. du vendeur 9789403524290

Titre
Fundamental Rights in Tax Disputes (Hardcover)
Auteur
Piero Leanza
Éditeur
Kluwer Law International, Zuidpoolsingel
Année de publication
2025
État de l'article
new
Reliure
Hardcover
Langue
anglais
ISBN à 10 chiffres
9403524294
ISBN à 13 chiffres
9789403524290

CitiRetail

Stevenage, Royaume-Uni

Vendeur avec une évaluation de 5 étoiles

Vendeur AbeBooks depuis 29 juin 2022

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