Naslov
Joint Audits: Applicable Law and Taxpayer Rights

Autori
Čičin-Šain, Nevia ; Ehrke-Rabel, Tina ; Englisch Joachim

Izvornik
World Tax Journal (1878-4917) 10 (2018), 4; 100-135

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
joint audits, taxpayer's rights, European Union, international administrative assistance, exchange of information

Sažetak
This article first provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country. Subsequently, questions of applicable law, and taxpayer rights standards in particular, are discussed. On this basis, an in-depth analysis of the relevant constitutional and legal guarantees of taxpayer’s rights is carried out from the specific perspective of EU law. The article concludes with a plea for further harmonisation of joint audit procedure at EU level, in order to provide legal certainty and as a prerequisite for a more prominent role of this legal instrument.

Izvorni jezik
Engleski

Znanstvena područja
Pravo

POVEZANOST RADA