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Forum Contributions: Taxpayers’ Right to Defence in the European Union: An Utopia for Taxpayers?

Mirugia Richardson

EC Tax Review2025https://doi.org/10.54648/ecta2025004article
ABDC B
Weight
0.50

Abstract

p class="MsoNormal"Taxpayers in the Member States of the European Union (EU) are confronted with the national tax legislation of the EU Member States, that confer on them numerous legal obligations. The national tax administration enforces the tax provisions. It is of importance that in procedures a taxpayer can challenge national tax legislation and the acts and conduct of the state’s authorities in tax matters. Arguably, the taxpayer must be able to legally confront how a tax is imposed or levied and how the taxpayer is treated in tax matters. The EU Commission has expressed its concern for taxpayers’ rights. This article, which is a (short) summary of the author’s phd on taxpayers’ rights, defends that taxpayers’ rights are essential and indispensable.span lang="EN-US"o:p/o:p/span

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https://doi.org/https://doi.org/10.54648/ecta2025004

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@article{mirugia2025,
  title        = {{Forum Contributions: Taxpayers’ Right to Defence in the European Union: An Utopia for Taxpayers?}},
  author       = {Mirugia Richardson},
  journal      = {EC Tax Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.54648/ecta2025004},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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