Taxpayer's right to privacy? Anna Drywa
By: Drywa, Anna
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Material type: 
ArticlePublisher: 2022Subject(s): CONTRIBUYENTES | DERECHO A LA INTIMIDAD
In:
Intertax v. 50, issue 1, January 2022, p. 40-55Summary: The article addresses a taxpayer's right to privacy from a broad perspective beginning with the meaning and scope of the right to privacy from a constitutional perspective. It discusses several factors that demonstrate a change in views in tax law and a trend towards restricting a taxpayer's privacy.
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| Artículos | IEF | IEF | OP 2141/2022/1-4 (Browse shelf) | Available | OP 2141/2022/1-4 |
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| OP 2141/2022/12-5 The DEBRA Directive and its interplay with Pillar 2 | OP 2141/2022/12-6 Assessing the impact of Pillar Two on developing countries | OP 2141/2022/1-3 Brexit | OP 2141/2022/1-4 Taxpayer's right to privacy? | OP 2141/2022/1-5 The implementation of the ATAD in Luxembourg | OP 2141/2022/1-6 Arm's length principle from a Swiss perspective | OP 2141/2022/1-7 The CJEU's approach to the objectives of progressive turnover-based taxes |
Resumen.
The article addresses a taxpayer's right to privacy from a broad perspective beginning with the meaning and scope of the right to privacy from a constitutional perspective. It discusses several factors that demonstrate a change in views in tax law and a trend towards restricting a taxpayer's privacy.
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