Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers’ rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially in administrative procedures, such as communication with the administrative authority or tax control. The study will identify the legal regime of these rights and the legal consequences deriving from a possible breach. Romanian legislation also ensures a number of judicial rights, in accordance with the European Convention of Human Rights and the European Charter of Fundamental Rights. The judicial rights are at the centre of the study, especially in the cases when the procedure is mixed with criminal elements. However, a significant number of particularities of the tax procedure mutate the content of these rights, such as the object of the complaint, the access to a judge through a mandatory preliminary procedure. In this sense, taxpayers’ rights have a different dynamic than the rights granted in common civil or criminal procedures. Through these lenses, our study will generate an inventory of rights underlining their enforcement regime and their particularities as to the common regulation.
{"title":"Protection of Taxpayers’ Rights in the Romanian Legislation","authors":"Ioana Maria Costea","doi":"10.36250/00749.10","DOIUrl":"https://doi.org/10.36250/00749.10","url":null,"abstract":"Our study will analyse, in national and European context, the normative and administrative dimensions of the taxpayers’ rights. Romanian legislation is generous in granting administrative rights to the taxpayer, especially in administrative procedures, such as communication with the administrative authority or tax control. The study will identify the legal regime of these rights and the legal consequences deriving from a possible breach. Romanian legislation also ensures a number of judicial rights, in accordance with the European Convention of Human Rights and the European Charter of Fundamental Rights. The judicial rights are at the centre of the study, especially in the cases when the procedure is mixed with criminal elements. However, a significant number of particularities of the tax procedure mutate the content of these rights, such as the object of the complaint, the access to a judge through a mandatory preliminary procedure. In this sense, taxpayers’ rights have a different dynamic than the rights granted in common civil or criminal procedures. Through these lenses, our study will generate an inventory of rights underlining their enforcement regime and their particularities as to the common regulation.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121178185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant for entities – holding companies conducting cross-border operation within the European Union. Currently, international holding companies create their tax strategies using internal domestic legal reg ulations, EU tax law, and international tax law (based on numerous agreements on avoiding double taxation). This contributes to creating tax optimisation policies that frequently boil down to international tax avoidance. Undoubtedly, the judicial decisions of the Court of Justice of the European Union have also influenced the development of tax law applicable to holding companies. Due to the lack of harmonisation of tax law applicable to international holding companies, the Court of Justice endeavours to support the processes of standardisation of the tax systems that these entities are covered by.
{"title":"Taxation of Holding Companies in the Context of EU and International Tax Law","authors":"D. Gajewski","doi":"10.36250/00749.15","DOIUrl":"https://doi.org/10.36250/00749.15","url":null,"abstract":"The objective of this paper is the analysis of the influence of European Union legal regulations, as well as international tax law on the development of tax law applicable to holding companies. It is particularly relevant for entities – holding companies conducting cross-border operation within the European Union. Currently, international holding companies create their tax strategies using internal domestic legal reg ulations, EU tax law, and international tax law (based on numerous agreements on avoiding double taxation). This contributes to creating tax optimisation policies that frequently boil down to international tax avoidance. Undoubtedly, the judicial decisions of the Court of Justice of the European Union have also influenced the development of tax law applicable to holding companies. Due to the lack of harmonisation of tax law applicable to international holding companies, the Court of Justice endeavours to support the processes of standardisation of the tax systems that these entities are covered by.","PeriodicalId":146621,"journal":{"name":"European Financial Law in Times of Crisis of the European Union","volume":"354 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125777011","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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