Open AccessInternational and Supranational Means of Protection of Taxpayers` Rights within the Framework of Automatic Exchange of Information on Financial Accounts: Experience of the European Union
Author(s) -
Stanislav Ageev,
AUTHOR_ID
Publication year - 2021
Publication title -
nalogi
Language(s) - English
Resource type - Journals
ISSN - 1999-4796
DOI - 10.18572/1999-4796-2021-1-30-35
Subject(s) - european union , directive , charter , treaty , convention , context (archaeology) , law and economics , legislation , political science , business , law , international trade , economics , paleontology , computer science , biology , programming language
In this article the problem of protection of taxpayers’ rights in the context of automatic exchange of financial account information is studied. This problem is a particular case of a wider problem inherent to tax law in general — the problem of finding a balance between private and public interest. The author researches this problem on the example of the European Union since in the EU taxpayers have not only international but supranational remedies as well. On the international level the provisions of tax treaties, the EU Charter of fundamental rights and the European convention on human rights are analyzed. The conclusion on the advantages and disadvantages of each tax treaty is made. On the supranational level the Directive on administrative cooperation and General data protection regulation are studied. Then the conclusion on their influence on national legislation of the EU Member States follows. In the end the ways of improvement of taxpayers’ remedies on the international level are suggested. One of them is the additions to Multilateral convention on mutual administrative assistance in tax matters of 1988 that is currently the only universal tax treaty.