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Procedural Rules in Tax Law in the Context of European Union and Domestic Law

Procedural Rules in Tax Law in the Context of European Union and Domestic Law

Author: Michael Lang; Pasquale Pistone; Josef Schuch; Claus Staringer
Publisher: Kluwer Law International
ISBN: 9789041133762
Published In: October 2010
Format: Hardback , 752 pages
Jurisdiction: Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Hungary, Italy, Netherlands, Norway, Poland, Romania, Russia, Slovak Republic, Slovenia, Spain, Switzerland, U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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European Union law barely deals with procedural questions even though they are essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements.

This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EU and non-EU countries and analyse them in the context of European Union law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues.

Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the European Union level.

Preface. List of Contributors.

Part I. General Part. Community Customs Law: An Example of Balancing Harmonization and Procedural Autonomy of Member States.

Part II. National Reports. Austria. Belgium. Czech Republic. Denmark. Estonia. Finland. France. Germany. Hungary. Italy. Netherlands. Norway. Poland. Romania. Russian Federation. Slovakia. Slovenia. Spain. Switzerland. United Kingdom.

Annex. Questionnaire: Procedural Rules in Tax Law in the Context of Community Law and Domestic Law.