Towards Global Transparency
Chapter 14: Legal protection of the taxpayer
Chapter 14, finally, investigates the extent to which rights of taxpayers may be of any relevance during the various processes of exchange of information and how these rights apply. It starts with a description of potential relevant rights. In this context, a distinction is drawn between substantive rights, namely human and constitutional rights, which could be infringed during the investigations by the tax administration, on the one hand, and procedural rights, applicable during the various phases of exchange of information, on the other hand. The chapter then focuses on the protection of taxpayers under international tax treaties and the potential application of rights granted by the European Convention on Human Rights during the exchange of information process. It also includes an analysis of the protection rules of taxpayers at the EU level (data protection rules) and notably the impact of the Sabou case of the European Court of Justice, as well as the implication of constitutional rules. Finally, the chapter describes how these substantive and procedural rights are applied during the exchange of information process.
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