Protection of Taxpayer's Rights

This book is the result of an international conference on ''Taxpayer
Protection. Tax Policy'' organized to celebrate the 10th anniversary of
the Centre of Tax Documentation and Studies in Łódź, Poland. The
conference was held on 9 and 10 May 2008 on the premises of the
University of Łódź.
The book, like the first part of the conference, deals with the issue of
the protection of taxpayer's rights from the perspective of European tax
law, international tax law, as well as the domestic tax law of nine
countries. The theory of taxpayer protection s also covered.
Following a theoretical introduction, the protection and enforcement of
taxpayer's rights in European tax law is discussed, as well as the role
of the European Court of Justice and the need for a European Court of
Taxation. The European Convention on Human Rights and double tax
treaties based on the OECD Model Convention are analysed as
international instruments of taxpayer protection. The role of
Bills/Charters of Taxpayers' Rights and Tax Ombudsmen is also discussed.
National reports, drawn up in accordance with uniform guidelines,
provide a good basis for a comparison of various aspects of domestic tax
systems which influence taxpayer's rights. Among other things, the
following issues are discussed: the burden of proof in tax proceedings,
administrative and judicial review of tax decisions, tax refund and
private advance tax rulings. Moreover, the current national debates in
the area of taxpayer?s rights protection are highlighted. Systematized
comparative conclusions can be found in the general report of the
conference, which also summarizes the fi ndings of the national reports

• author: Włodzimierz Nykiel, Małgorzata Sęk