Taxpayers' Right to Defence in the EU Law and European Convention on Human Rights Regimes / Richardson Mirugia.

Format:

Book

Author/Creator:

Mirugia, Richardson, author.

Series:

Doctoral series

IBFD Doctorial Series

Language:

English

Subjects (All):

Income tax--Law and legislation.

Income tax.

Physical Description:

1 online resource (373 pages)

Edition:

First edition.

Place of Publication:

Amsterdam, The Netherlands : IBFD, [2024]

Summary:

Within the context of the regimes of EU law and the ECHR, this book thoroughly explores taxpayers' right to defence and the right to a fair trial in tax matters.

Contents:

Cover

IBFD Doctoral Series

Title Page

Copyright Page

Table of Contents

Preface

Abbreviations and acronyms

Chapter 1: General Introduction

1.1. Introduction

1.2. Human (fundamental) rights protection in tax matters

1.3. Research problem

1.4. Research questions

1.5. Methodology and limitations

1.6. Structure of the book

1.7. Closing

Chapter 2: Taxpayers’ Right to Defence in EU Law

2.1. Introduction

2.2. EU general principles of law and fundamental rights

2.3. EU general rights and freedoms

2.4. EU free movement provisions

2.5. The EU Charter

2.5.1. Field of application

2.5.2. Scope and interpretation of rights and principles

2.5.3. Level of protection and prohibition of abuse of rights

2.6. EU legislative competence in the field of tax law

2.7. EU legislative competence in the field of criminal law

2.8. Guidelines for a Model for a European Taxpayers’ Code

2.9. Right to defence as evolved in ECJ case law

2.9.1. The right to be heard

2.9.2. The right to know the subject matter and purpose of the investigation Generated by AI.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

Description based on print version record.

Includes bibliographical references.

ISBN:

9789087229016

9087229011

OCLC:

1456764312