Bulletin for International Taxation Vol. 74, No. 2 | IBFD, 2020
The article discusses the current trend towards the expansion of states’ punitive powers, identifies and traces the phenomenon in tax law, and discusses the effect that this particular approach to criminal and administrative sanctions has in the definition and the scope of taxpayers’ rights regarding punitive matters. (more…)
This article defines the right to be informed of any investigations in tax matters as a human right, part of the bundle of the citizen’s “constitutional rights positions” (R. Alexy) for their defense against any attempt of limitation of their rights by the State, and thus determines the ways through which the State exercises its powers. In this regard, this article approaches the right to be informed in tax assessment procedures on the basis of the study of the configuration parameters of said right in Criminal Law, and applies the resulting common standards in the context of the exchange of information between tax administrations in cross-border situations.
