Brief considerations about current Protection of Taxpayers’ rights in Europe: Special focus on the exchange of information

  • Melissa Carolina Elechiguerra Labarca Universidad Central de Venezuela
DOI: https://doi.org/10.18543/ed-65(2)-2017pp351-369
Keywords: Taxpayers’ Rights, Exchange of tax information, European Union, Fundamental Rights, General Interest.

Abstract

This article focuses on the recognition of taxpayers’ rights at a global and European level, especially from the Exchange of Information perspective, in light of the EU initiatives. Although regulations play a major role, it is also important to look at all the mechanisms to protect the taxpayers who suffer the consequences of these actions directly.

Received: 01 October 2017
Accepted: 28 November 2017
Published online: 27 December 2017

Downloads

Download data is not yet available.

Author Biography

Melissa Carolina Elechiguerra Labarca, Universidad Central de Venezuela

Profesora de Postgrados

Published
2017-12-27
How to Cite
Elechiguerra Labarca, Melissa Carolina. 2017. “Brief Considerations about Current Protection of Taxpayers’ Rights in Europe: Special Focus on the Exchange of Information”. Estudios De Deusto 65 (2), 351-69. https://doi.org/10.18543/ed-65(2)-2017pp351-369.
Issue
Vol. 65 No. 2 (2017)
Section
Notes

Last update: 08/02/2022

The authors, by submitting their manuscripts to the Estudios Deusto. Revista de Derecho Público, accept the conditions listed below on copyright and undertake to comply with them.

  1. Authorship: The author must be the sole creator of the work or legally acting on behalf of and with the full agreement of all the authors.
  2. Copyright, liability and Ethical Guidelines:
    1. Authors warrant that their manuscript is original; has not been previously copyrighted or published in any form; is not under consideration for publication elsewhere; its submission and publication do not violate the Ethical Guidelines of Estudios Deusto. Revista de Derecho Público and any codes (of conduct), laws or any rights of any third party; and no publication payment by the Publisher (University of Deusto) is required.
    2. Authors grant to the Publisher the worldwide, sub-licensable, and royalty-free right to exploit the manuscript in all forms and media of expression, now known or developed in the future, for educational and scholarly purposes.
    3. Authors retain the right to present, display, distribute, develop, and republish their manuscript to progress their scientific career provided the original publication source (Estudios Deusto. Revista de Derecho Público) is properly acknowledged and in a way that does not suggest the Publisher endorses them or their use of the work.
    4. Authors warrant that no permissions or licences of any kind have been granted or will be granted that might infringe the rights granted to the Publisher.
    5. Authors are solely liable for the consequences that may arise from third parties’ complaints about the submitted manuscript and its publication in Estudios de Deusto. Revista de Derecho Público.
  3. Users: Estudios de Deusto. Revista de Derecho Público is an Open Access publication. Its content is free for full and immediate access, reading, search, download, distribution and reuse in any medium or format only for non-commercial purposes and in compliance with any applicable copyright legislation, without prior permission from the Publisher or the author(s). In any case, proper acknowledgement of the original publication source must be made and any changes to the original work must be indicated clearly and in a manner that does not suggest the author’s and or Publisher’s endorsement whatsoever. Any other use of its content in any medium or format, now known or developed in the future, requires prior written permission of the copyright holder.