Joint Audits: Applicable Law and Taxpayer Rights

World Tax Journal, IBFD, 04/2018

Posted: 2 Jan 2019

See all articles by Nevia Čičin-Šain

Nevia Čičin-Šain

Faculty of Law, University of Zagreb; Université Paris I Panthéon-Sorbonne

Tina Ehrke-Rabel

University of Graz - Department of Tax and Fiscal Law

Joachim Englisch

University of Muenster - Faculty of Law

Date Written: May 15, 2018

Abstract

This article first provides an overview of the concept, categories and objectives of joint audits, defined as all forms of international cooperation between tax authorities where officials from one country take part in a tax audit carried out by officials of another country. Subsequently, questions of applicable law, taxpayer rights standards in particular, are discussed. On this basis, an in-depth analysis of the relevant constitutional and legal guarantees of taxpayer rights is carried out from the specific perspective of EU law. The article concludes with a plea for further harmonization of joint audit procedure at EU level, in order to provide legal certainty and as a prerequisite for a more prominent role of this legal instrument.

Keywords: joint audits, taxpayer’s rights, European Union, harmonization

Suggested Citation

Čičin-Šain, Nevia and Ehrke-Rabel, Tina and Englisch, Joachim, Joint Audits: Applicable Law and Taxpayer Rights (May 15, 2018). World Tax Journal, IBFD, 04/2018 , Available at SSRN: https://ssrn.com/abstract=3301180

Nevia Čičin-Šain (Contact Author)

Faculty of Law, University of Zagreb ( email )

Trg maršala Tita 14
Zagreb
Croatia

Université Paris I Panthéon-Sorbonne ( email )

17, rue de la Sorbonne
Paris, IL 75005
France

Tina Ehrke-Rabel

University of Graz - Department of Tax and Fiscal Law

Universitaetsstrasse 15/B2
Graz, 8010
Austria

Joachim Englisch

University of Muenster - Faculty of Law ( email )

Universitaetsstr. 14-16
Muenster, 48149
Germany

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