Quotation Pistone, Pasquale, Kokott, Juliane, Miller, Robin. 2021. Public International Law and Tax Law: Taxpayers’ Rights. IBFD Journal Articles. 2021 (52.2), 381-426.




Public international law recognizes rights to non-state actors. In tax matters, these include taxpayers and other private persons involved in the levying of tax. Their fundamental rights are human rights, which must be effectively protected even when there is a general interest of the community to the collection of tax. This Article contains a comprehensive worldwide analysis of such rights, and addresses the different issues that arise—in national and cross-border situations—in connection with tax procedures, substantive law,and sanctions. The Articleputsforward various innovative proposals that secure an effective ex ante protection on the basis of the general principles of law common to the various legal systems and the specific principles relevant to tax matters.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal IBFD Journal Articles
Language English
Title Public International Law and Tax Law: Taxpayers’ Rights
Volume 2021
Number 52.2
Year 2021
Page from 381
Page to 426
URL https://heinonline.org/HOL/Page?handle=hein.journals/geojintl52&id=390&collection=journals&index=
DOI na
Open Access N


Pistone, Pasquale (Details)
Kokott, Juliane (CJEU, Luxembourg)
Miller, Robin (CJEU, Luxembourg)
Institute for Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
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