Taxpayer Protection in the European Union (Efs (Series), 5.)

Free movement of persons, goods, services, and capital form the basis of the internal market of the European Union. Guaranteeing these freedoms necessitates minimising the differences between the tax systems of the member states. Taxpayer Protection in the European Union analyses the systems in force in the different member states to protect tax payers and assesses the extent of harmonisation in this regard. The first part of Taxpayer Protection in the European Union describes the role of the European Court of Justice and the Court of First Instance and evaluates how their activities have influenced the concept of taxpayer protection in the Member States. The second part provides a detailed study of the differences between member states' rules on taxpayer protection, particularly regarding recourse to judicial remedies, the problem of tax fines, and the assistance of expert tax advisors in tax appeals. Taxpayer Protection in the European Union benefits academics, law makers, and legal practitioners in the field by providing quality information on a current topic and encouraging thought and research on the economic and legal aspects of tax harmonisation and coordination in the European Union. Taxpayer Protection in the European Union comprises papers resulting from a research project and conference organised by the Foundation for European Fiscal Studies of the Erasmus University Rotterdam. This work is the fifth in a series initiated by the Foundation which organises postgraduate courses in European Tax Law.