European Parliament Library

Surcharges and penalties in tax law, 2015 EATLP Congress, Milan, 28-30 May 2015, editors Roman Seer, Anna Lena Wilms

Surcharges and penalties in tax law, 2015 EATLP Congress, Milan, 28-30 May 2015, editors Roman Seer, Anna Lena Wilms
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Literary Form
non fiction
Main title
Surcharges and penalties in tax law
Oclc number
Responsibility statement
editors Roman Seer, Anna Lena Wilms
Series statement
EATLP international tax series ;, v. 14
Sub title
2015 EATLP Congress, Milan, 28-30 May 2015
The power to design tax procedure law still rests with the national states. Apart from an exchange of information, it is not harmonized within the EU. Therefore, tax surcharges, penalties and the respective procedures vary widely between different states. Comparative works on the topic of surcharges are practically absent. This project aims to fill this gap. 0The same applies to criminal tax law. Usually, only criminal lawyers are dealing with it from a criminal scientific and procedural point of view. A synopsis with the tax proceeding is frequently lacking. The holistic approach of this book intends to overcome this differentiation of tax law and criminal law and pay particular attention to the interface of these fields of law. In this regard, the application of article 6 of the ECHR is interesting because the ECtHR goes beyond just measuring penal sanctions with respect to article 6 of the ECHR and applies this to administrative sanctions if these have the material importance of penalties or penalty surrogates. 0With 20 national reports this book provides an extensive legal comparison of the national tax procedures, as well as of the criminal tax laws regarding which kinds of tax surcharges are applied and the relationship with criminal tax sanctions. These reports are accompanied by a general report, five thematic and five corresponding comment reports depicting the structure of the Annual EATLP Congress in 2015 in Milan
Table Of Contents
Chapter 1: General Report / Roman Seer and Anna Lena Wilms -- Chapter 2: Tax Penalties as Instruments of Cooperative Tax Compliance Regimes / Leandra Lederman -- Chapter 3: Comment Report: Tax Penalties in a Cooperative Compliance Framework / José A. Rozas -- Chapter 4: Administrative Tax Surcharges and the Proportionality Principle / Jacques Malherbe -- Chapter 5: Comment Report: Penalties, Interest and Surcharges under the Perspective of Proportionality / Antonio López Díaz -- Chapter 6: Interests in Light of the Proportionality Principle / Klaus-Dieter Drüen and Philipp J. Butler -- Chapter 7: Decriminalization of Tax Law by Administrative Penalties on Tax Duties / Lorenzo Del Federico and Francesco Montanari -- Chapter 8: Comment Report: Decriminalization of Tax Law by Administrative Penalties on Tax Duties / Funda Başaran Yavaşlar -- Chapter 9: Comment Report: Decriminalization of Tax Law by Administrative Penalties on Tax Duties / Juha Lindgren -- Chapter 10: Limitation of Administrative Penalties by the European Convention of Human Rights and the EU Charter of Fundamental Rights / Giuseppe Marino -- Chapter 11: Comment Report: Limitation on Administrative Penalties by the ECHR and the EU Charter: The View from the Netherlands / Sigrid Hemels -- Part 3 : National Reports -- Chapter 12: Austria / Tina Ehrke-Rabel, Sandra Grill and Marcus Schinnerl -- 12.1. Taxpayer and third-party duties 173 -- Chapter 13: Belgium / Jacques Malherbe, Bart Peeters and Geoffroy Galéa -- Chapter 14: Czech Republic / Lukáš Moravec and Michal Radvan -- Chapter 15: Denmark / Jane Bolander and Inge Langhave Jeppesen -- Chapter 16: Finland / Raimo Immonen and Juha Lindgren -- Chapter 17: France / Ludovic Ayrault and Alexandre Maitrot de la Motte -- Chapter 18: Germany / Klaus-Dieter Drüen and Philipp J. Butler -- Chapter 19: Greece / Theodore Fortsakis and Petros Pantazopoulos -- Chapter 20: Hungary / Éva Erdős, Anna Halustyik and Ildikó Szabó -- Chapter 21: Italy / Lorenzo Del Federico, Francesco Montanari, Pietro Mastellone, Antonio Marinello Silvia Giorgi, Lorenzo Trombella, Simone Ariatti and Virginia Scalera -- Chapter 22: The Netherlands / J.Arnaud Booij, Sigrid Hemels and Charlotte Bikkers -- Chapter 23: Norway / Benn Folkvord -- Chapter 24: Poland / Adam Nita and Andrzej Światłowski -- Chapter 25: Portugal / Nina Aguiar -- Chapter 26: Spain / Antonio López Díaz -- Chapter 27: Sweden / Hanna Grylin and Börje Leidhammar -- Chapter 28: Switzerland / Michael Beusch -- Chapter 29: Turkey / Funda Başaran Yavaşlar -- Chapter 30: United Kingdom / Rita de la Feria and Parintira Tanawong -- Chapter 31: United States / Stephen W. Mazza, Leandra Lederman and Steve R. Johnson -- Annex 1: Questionnaire on Surcharges and Penalties in Tax Law -- Annex 2: Criminal Penalties – Exemplified Overview -- Annex 3: Types of Administrative Surcharges – Exemplified Overview -- Annex 4: Interests – Exemplified Overview
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