Martin, Philippe
Taxpayers’ rights in the courtroom electrónico / Philippe Martin .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author presents the following two issues that affect the behaviour of courts in tax cases: (i) the judicial treatment of procedural violations committed by the tax administration; and (ii) the possibility of court benevolence toward non-represented or badly represented taxpayers.
PROCEDIMIENTO ECONOMICO ADMINISTRATIVO
TRIBUNALES ECONOMICO ADMINISTRATIVOS
IMPUESTOS
RECLAMACIONES Y RECURSOS
CONTRIBUYENTES
DERECHOS
FRANCIA
Bulletin for International Taxation 0007-4624v. 75, n. 9, September 2021
Taxpayers’ rights in the courtroom electrónico / Philippe Martin .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the author presents the following two issues that affect the behaviour of courts in tax cases: (i) the judicial treatment of procedural violations committed by the tax administration; and (ii) the possibility of court benevolence toward non-represented or badly represented taxpayers.
PROCEDIMIENTO ECONOMICO ADMINISTRATIVO
TRIBUNALES ECONOMICO ADMINISTRATIVOS
IMPUESTOS
RECLAMACIONES Y RECURSOS
CONTRIBUYENTES
DERECHOS
FRANCIA
Bulletin for International Taxation 0007-4624v. 75, n. 9, September 2021