Descripción del título
Forum contribution tax pena...
Recent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of European Intervention providing for a coordinated approach towards the determination, and quantification of tax penalties has become necessary. Disproportionate tax penalties and concurrent penalties pose a serious hurdle to achieving the European Commissions political mission to put a tax system in place where everybody pays their fair share of taxation. Given current judicial trends, the situation calls for the creation of an ad hoc taxpayers charter which imposes red lines for tax penalty regimes. Matters such as ultra duplum, minimus vitalis, non bis in idem, ceiling rates for cumulative penalties and the coordination of punitive measures call for an element of harmonization
Analítica
analitica Rebiun38443011 https://catalogo.rebiun.org/rebiun/record/Rebiun38443011 ta 250424t2023 ne ||||| |||| 00| 0 eng d IEF (12507) ES-MaIEF spa ES-MaIEF Attard, Robert Forum contribution tax penalty regimes, a call for harmonization Robert Attard Recent Court of Justice of the European Union (CJEU) and European Court of Human Rights (ECtHR) judgments imply that some form of European Intervention providing for a coordinated approach towards the determination, and quantification of tax penalties has become necessary. Disproportionate tax penalties and concurrent penalties pose a serious hurdle to achieving the European Commissions political mission to put a tax system in place where everybody pays their fair share of taxation. Given current judicial trends, the situation calls for the creation of an ad hoc taxpayers charter which imposes red lines for tax penalty regimes. Matters such as ultra duplum, minimus vitalis, non bis in idem, ceiling rates for cumulative penalties and the coordination of punitive measures call for an element of harmonization ARMONIZACION FISCAL INFRACCIONES Y SANCIONES TRIBUTARIAS INGRESO MÍNIMO VITAL DERECHOS HUMANOS TRIBUNAL EUROPEO DE DERECHOS HUMANOS PRINCIPIO DE DOBLE INCRIMINACIÓN CONTRIBUYENTES OP 2141-B/2023/5 EC Tax Review (IEF)124968 0928-2750 [print] v. 32, issue 5, October 2023, p. 229-232 EC Tax Review v. 32, issue 5, October 2023, p. 229-232 0928-2750 [print]