Taxpayers’ rights in the courtroom electrónico Philippe Martin
By: Martin, Philippe
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Material type: 
ArticlePublisher: 2021Subject(s): PROCEDIMIENTO ECONOMICO ADMINISTRATIVO | TRIBUNALES ECONOMICO ADMINISTRATIVOS | IMPUESTOS | RECLAMACIONES Y RECURSOS | CONTRIBUYENTES | DERECHOS | FRANCIA
In:
Bulletin for International Taxation v. 75, n. 9, September 2021 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/9-7 (Browse shelf) | Available | BIT/2021/9-7 |
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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.
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