Human rights and taxation in Europe and the world

Author(s)

    • Kofler, Georg
    • Pistone, Pasquale
    • Group for Research on European International Taxation
    • GREIT. Annual Conference

Bibliographic Information

Human rights and taxation in Europe and the world

editors: Georg Kofler, Miguel Poiares Maduro, Pasquale Pistone

IBFD, c2011

Available at  / 2 libraries

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Note

Based on the reports presented at the 5th annual conference of GREIT (Group for Research on European International Taxation) held in Badia Fiesolana (near Florence), Italy on 16-17 September 2010

Includes bibliographical references

Contents of Works

  • General report / Georg Kofler and Pasquale Pistone
  • The human rights competence in the EU : the state of the question after Lisbon / Samantha Besson
  • Fundamental rights and fundamental boundaries in EU law / Daniel Sarmiento
  • EU human rights and the reserved powers of the member states / Loïc Azoulai
  • The ECHR principles as principles of European law and their implementation through the national legal systems / Lorenzo del Federico
  • The role of individual rights in the Europeanization of tax law / Theodoros P. Fortsakis
  • Taking human rights seriously : some introductory words on human rights, taxation and the EU / Daniel Gutmann
  • The role of the EU in international tax policy and human rights does the EU need a policy on taxation and human rights? / Cécile Brokelind
  • Information duties, aggressive tax planning and nemo tenetur se ipsum accusare in the light of Art. 6(1) of ECHR / Ana Paula Dourado and Augusto Silva Dias
  • Is there a need for international enforcement of human rights in the tax area? / Servaas van Thiel
  • Global law and the search for constitutional pluralism / Frans Vanistendael
  • The fundamental human rights as European law principles : their development through the ECHR principles and the constitutional traditions common to the member states / Agostino Ennio La Scala
  • The Foreign Account Tax Compliance Act and Notice 2010-60 / H. David Rosenbloom
  • Global tax governance : work in progress? / Jan Wouters and Katrien Meuwissen
  • Accounting disclosure of tax liabilities, fair trial and self-incrimination : should the European commission endorse IFRS in the light of European human rights? / Raymond Luja
  • Case law of the European court of human rights on VAT refund and its importance for the russian judicial system / Elena Variychuk
  • The impact of human rights on domestic substantive taxation : the German experience / Joachim Englisch
  • Substantive impact of the Canadian charter of rights and freedoms on income taxation / Martha O'Brien
  • Black fella land : white fella tax changing the CGT implications of aboriginal/Native / Julie Cassidy
  • Minimum vitalis and the fundamental right to property as a limit to taxation in Colombia / Natalia Quiñones Cruz
  • Confi scatory effects of having two capital transfer taxes in South Africa / Jennifer Roeleveld
  • The impact of the European convention on human rights on tax procedures and sanctions with special reference to tax treaties and the EU arbitration convention / Guglielmo Maisto
  • The classification of tax disputes, human rights implications / Robert Attard
  • A new vision on exercising taxing powers and the right to fair trial in judicial tax procedures under Art. 6 ECHR / Menita Giusy De Flora
  • Taxpayer's rights as human rights during tax procedures / Roberto Cordeiro Guerra and Stefano Dorigo
  • Tax and fundamental rights in EU law : procedural issues / Richard Lyal
  • The concept of criminal charges in the European Court of Human Rights case law / Cristina Mauro
  • Case law-based anti-avoidance measures and principles of human rights protection / Adam Zalasiński
  • The impact of the right to a fair trial on tax evidence : an EU analysis / Gianluigi Bizioli
  • The protection of human rights and its impact on tax litigation from a Russian perspective / Danil V. Vinnitskiy
  • Fair trial rights on taxation : The European and Inter-American experience / César Alejandro Ruiz Jiménez

Details

  • NCID
    BB07904828
  • ISBN
    • 9789087221119
  • Country Code
    ne
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    Amsterdam
  • Pages/Volumes
    xxiv, 556 p.
  • Size
    23 cm
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