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La pénalisation du droit fiscal est un phénomène au cœur du renouveau conceptuel de la notion de sanction fiscale et de la transformation de son régime juridique. L'assimilation des sanctions fiscales aux sanctions pénales est le fruit d'un long processus dans lequel interviennent la Cour européenne des droits de l'homme, la Cour de justice de l'Union européenne, le Conseil constitutionnel, le Conseil d'État, la Cour de cassation, le législateur et la doctrine. Le processus est constitué d'abord par l'identification de la notion de sanction fiscale. Elle a permis d'en délimiter les contours, face notamment à l'évolution des formes de sanction en matière fiscale. De cette qualification juridique découle l'application des principes de droit pénal de fond et de forme. La pénalisation du droit fiscal a eu pour conséquences d'accroître les garanties du contribuable. Mais la pénalisation du régime juridique des sanctions fiscales reste encore aujourd'hui imparfaite. Une certaine souplesse est concédée dans l'application des principes fondamentaux du droit pénal. Elle résulte d'une tension constante entre la volonté de préserver un système de répression fiscale efficace et le respect des droits et garanties du contribuable.

strafrecht --- fiscaal recht --- belastingplichtige --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- taxpayer --- даночен обврзник --- maksumaksja --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- nodokļu likums --- dritt tat-taxxa --- direito fiscal --- vero-oikeus --- diritto tributario --- prawo podatkowe --- davčno pravo --- данъчно право --- porezno pravo --- skatterätt --- droit fiscal --- tax law --- maksuõigus --- Steuerrecht --- e drejta fiskale --- drept fiscal --- φορολογικό δίκαιο --- mokesčių teisė --- Derecho fiscal --- daňové právo --- даночно право --- adójog --- skatteret --- пореско право --- maksualased õigusaktid --- fiscale voorschriften --- adótörvény --- даночни прописи --- legislație fiscală --- normativa fiscale --- Derecho tributario --- tax legislation --- mokesčių įstatymai --- législation fiscale --- regulamentação fiscal --- φορολογική νομοθεσία --- mokesčių reguliavimas --- daňová legislativa --- daňové předpisy --- daňová legislatíva --- legislação fiscal --- legislazione fiscale --- daňový zákon --- skattebestämmelser --- rregullore tatimore --- verosääntely --- adójogi előírások --- даночно законодавство --- Steuergesetzgebung --- skattelovgivning --- tiesību akti nodokļu jomā --- adójogszabályok --- regolamentazione fiscale --- legjislacion tatimor --- maksumäärus --- réglementation fiscale --- verolainsäädäntö --- skattelagstiftning --- porezno zakonodavstvo --- nodokļu likumdošana --- steuerrechtliche Bestimmung --- porezni propisi --- skattebestemmelser --- φορολογικές ρυθμίσεις --- normativa fiscal --- reglamentación fiscal --- фискални прописи --- daňové predpisy --- legislación fiscal --- fiscale wetgeving --- tax regulation --- trestné právo --- prawo karne --- baudžiamoji teisė --- diritto penale --- наказателно право --- büntetőjog --- dlí coiriúil --- kriminaalõigus --- droit pénal --- kazensko pravo --- Strafrecht --- drept penal --- Derecho penal --- strafferet --- krimināllikums --- dritt kriminali --- straffrätt --- kazneno pravo --- ποινικό δίκαιο --- direito penal --- кривично право --- criminal law --- e drejtë penale --- trestní právo --- rikosoikeus --- кривичен закон --- казнено право --- krimināltiesības --- kriminaalkoodeks --- trestní právo hmotné --- criminal code --- trestný kódex --- diritto criminale --- direito criminal --- kriminalret --- droit criminel --- crimineel recht --- karistusõigus --- Derecho criminal --- Sûretés (droit). --- Droit fiscal --- Amendes fiscales. --- Dispositions pénales. --- Sûretés (droit) --- Dispositions pénales. --- dlí cánach --- Amendes fiscales --- Dispositions pénales

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Taxes --- Tax law --- Taxation --- Income tax --- Droit fiscal --- Impôt sur le revenu --- Law and legislation --- Periodicals. --- Periodicals --- Périodiques --- Droit --- Closed periodicals --- Impôt --- Belgique --- Contribuable --- Revue périodique --- 336.2 <493> --- BE / Belgium - België - Belgique --- Belasting --- België --- Belastingplichtige --- Tijdschrift --- Impôt sur le revenu --- Périodiques --- perioodiline väljaanne --- periodická publikácia --- сериски публикации --- tidskrift --- периодично издание --- periodinis leidinys --- periodikum --- rivista periodica --- kausijulkaisu --- serial publication --- periodische Veröffentlichung --- publicații periodice --- περιοδική επιθεώρηση --- publicação periódica --- publicación seriada --- periodična publikacija --- periodika --- folyóirat --- publikim periodik --- periodisks izdevums --- wydawnictwo periodyczne --- tidsskrift --- периодично издање --- tijdschrift --- pubblikazzjoni perjodika --- periodicum --- periodiek --- revue périodique --- publicación periódica --- επιθεώρηση --- издание во продолженија --- периодична објава --- periodical publication --- serijska publikacija --- botim periodik --- сериско издание --- seriāls izdevums --- périodique --- periodico --- publikim në seri --- rivista mensile --- serijinis leidinys --- mensile --- pubblicazione periodica --- publicații seriale --- периодично списание --- periodisk tidskrift --- měsíčník --- perioodikaväljaanne --- revista --- series --- časopis --- periódico --- publicación en serie --- serie --- periodice --- periodical --- týdeník --- nepravé periodikum --- jadaväljaanne --- občasník --- Periodikum --- aikakauslehti --- serials --- периодична публикација --- фељтон --- περιοδικό --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- taxpayer --- даночен обврзник --- maksumaksja --- belastingplichtige --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- Belgium --- Bélgica --- Belgija --- Belgien --- Belgie --- Belgicko --- Beļģija --- Белгија --- Belgio --- Белгия --- Belgia --- il-Belġju --- An Bheilg --- Βέλγιο --- Belgjika --- Belgia Kuningriik --- Beļģijas Karaliste --- Royaume de Belgique --- Belgian kuningaskunta --- Belgické kráľovstvo --- Koninkrijk België --- Belgijos Karalystė --- das Königreich Belgien --- Βασίλειο του Βελγίου --- Kingdom of Belgium --- Кралство Белгија --- Краљевина Белгија --- Belgické království --- Reino de Bélgica --- ir-Renju tal-Belġju --- Regatul Belgiei --- Kongeriget Belgien --- Кралство Белгия --- Mbretëria e Belgjikës --- Belga Királyság --- Królestwo Belgii --- Konungariket Belgien --- Reino da Bélgica --- Kraljevina Belgija --- Regno del Belgio --- skatt --- tatim --- данок --- porez --- nodoklis --- данък --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- imposta --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- belasting --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- tipo de gravamen --- taxa fiscal --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- imposta (tassa) --- sraitheachán --- cáin --- Revue périodique --- Impôt

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EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.Key features include:• a critical examination of the Directive’s mechanism• an overview of the status of implementation in EU Member States• a contextual consideration of the legislative environment in which DAC6 operates• insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers• discussion of potential future developments of the Directive.The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.

Taxation --- Tax administration and procedure --- Disclosure of information --- Law and legislation --- International cooperation. --- administratieve samenwerking --- fiscaliteit --- grensoverschrijdende transactie --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- fiscalité --- Steuerwesen --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- koperazzjoni amministrattiva --- administratívna spolupráca --- административна соработка --- správní spolupráce --- hallinnollinen yhteistyö --- administrative cooperation --- comhar riaracháin --- Zusammenarbeit der Verwaltungen --- bashkëpunim administrativ --- cooperação administrativa --- administrativt samarbete --- közigazgatási együttműködés --- cooperazione amministrativa --- halduskoostöö --- administratīvā sadarbība --- administracinis bendradarbiavimas --- administrativt samarbejde --- административно сътрудничество --- cooperare administrativă --- upravna suradnja --- współpraca administracyjna --- coopération administrative --- upravno sodelovanje --- διοικητική συνεργασία --- сарадња органа управе --- cooperación administrativa --- cooperación entre el Estado y las entidades locales --- igazgatási együttműködés --- relación interadministrativa --- convenio de cooperación entre diferentes administraciones --- Amtshilfe --- relación interregional --- управна соработка --- igazgatási jogsegély --- közigazgatási jogsegély --- acuerdo entre Comunidades Autónomas --- acuerdo entre el Estado y las Comunidades Autónomas --- colaboración entre diferentes administraciones --- Impôts --- Impôt --- Divulgation d'informations --- Droit --- Administration et procédure --- taxpayer --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- даночен обврзник --- maksumaksja --- belastingplichtige --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- Politique économique --- Droit fiscal (droit européen) --- Administration et procédure. --- Impôts --- Impôt --- Politique économique --- Droit fiscal (droit européen) --- Administration et procédure.

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Woonkredieten 55 Praktijkcases maakt u wegwijs in de complexe geregionaliseerde woonfiscaliteit. Het vak IX van de aangifte personenbelasting is ongetwijfeld het moeilijkste vak om in te vullen. Denk maar aan de talrijke herfinancieringsleningen, de pandwissels, de problematiek van meerdere kredieten, de keuzeregelingen, het deels beroepsmatig gebruik van een woning voor deberoepsactiviteit, de verhuur van de woning aan de eigen vennootschap e.d.

belasting --- krediet op onroerende goederen --- onroerend eigendom --- belastingplichtige --- onderneming --- FINBI --- aangifte --- druh podniku --- virksomhed --- vrsta podjetja --- impresa --- företag --- врста предузећа --- вид на претпријатие --- vrsta poduzeća --- tip ta’ impriża --- ettevõtte tüüp --- επιχείρηση --- uzņēmējdarbības veids --- przedsiębiorstwo --- yritys --- type of business --- tip de afacere --- entreprise --- empresa --- предприятие --- Unternehmen --- typ podniku --- vállalkozás --- lloj i biznesit --- įmonės rūšis --- impresa collettiva --- φίρμα --- maatschappij --- impresa societaria --- Firma --- вид на фирма --- firme --- foretagende --- azienda --- дејност на претпријатие --- firm --- регистрирана дејност на трговско друштво --- ditta --- cég --- Unternehmung --- firmë --- firma --- kompanija --- äriühing --- tvrtka --- poduzeće --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- taxpayer --- даночен обврзник --- maksumaksja --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- даночен објект --- Steuerzahler --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- недвижен имот --- fast egendom --- nemovitý majetek --- propiedad inmobiliaria --- ingatlantulajdon --- proprjetà immobbli --- kinnisvara --- непокретна имовина --- недвижимо имущество --- nepremično premoženje --- propriété immobilière --- kiinteä omaisuus --- nehnuteľný majetok --- proprietà immobiliare --- nekretnina --- fast ejendom --- ακίνητη περιουσία --- proprietate imobiliară --- real property --- pronë e paluajtshme --- nekustamais īpašums --- nekilnojamasis turtas --- propriedade imobiliária --- własność nieruchoma --- Immobilieneigentum --- kinnisasi --- onroerende zaken --- retsregler om fast ejendom --- diritto immobiliare --- bene immobile --- patrimonio immobiliare --- bem imobiliário --- Liegenschaftsrecht --- Eigentum an unbeweglichen Sachen --- kiinteistö --- Grundeigentum --- bien raíz --- bien immeuble --- недвижност --- nekustama lieta --- nepokretna imovina --- droit immobilier --- bien immobilier --- reality --- δικαίωμα επί ακινήτου --- onroerend goed --- имотно право --- kinnisvaraõigus --- Liegenschaft --- real estate --- immovable property --- ligj i pronës së paluajtshme --- земјишна книга --- unbewegliches Vermögen --- bien inmueble --- Grundstück --- právo k nemovitostem --- unbewegliches Gut --- dreptul proprietății imobiliare --- Derecho inmobiliario --- nehnuteľnosť --- onroerende goederen --- bem imóvel --- law of real property --- ακίνητο --- pozemkové vlastnictví --- vlasništvo nad nekretninom --- nekustama manta --- direito imobiliário --- onroerendgoedrecht --- ingatlan tulajdonjoga --- ingatlanon fennálló dologi jog --- urørligt gods --- zákon o nehnuteľnostiach --- kinnisomand --- ακίνητη ιδιοκτησία --- kiinteistöoikeus --- nekilnojamojo turto teisė --- Immobilien --- ingatlan --- inmueble --- Derecho inmobiliario registral --- nekustamā īpašuma aizdevums --- crédito inmobiliario --- nepremičninski kredit --- ingatlanhitel --- kredi për prona të paluajtshme --- nekilnojamojo turto paskola --- Realkredit --- self għal dar --- hypotekárny úver --- hypotekární úvěr --- кредит за некретнине --- credito immobiliare --- kinnisvaralaen --- кредит за купување недвижности --- кредит за недвижимо имущество --- κτηματική πίστη --- kiinteistöluotto --- credit imobiliar --- realkredit --- crédito imobiliário --- kredit za kupnju nekretnina --- real estate credit --- kredyt mieszkaniowy --- crédit immobilier --- pożyczka mieszkaniowa --- hypoteční půjčka --- pozemkový úver --- hipotekarni kredit --- lån i fast ejendom --- crédito hipotecario --- byggelån --- nekilnojamojo turto kreditas --- jelzáloghitel --- hypotekárna pôžička --- hypotekskredit --- hypoteční úvěr --- έγγειος πίστη --- ehituslaen --- Bodenkredit --- hua hipotekare --- crédito hipotecário --- Immobiliardarlehen --- hipotekārais aizdevums --- statybos paskola --- aizdevums celtniecībai --- empréstimo imobiliário --- hypotekslån --- credito ipotecario --- hipotekarni zajam --- ενυπόθηκη πίστη --- hipotekos paskola --- mutuo costruzione --- mortgage loan --- hypoteekkilaina --- Immobiliarkredit --- empréstimo à construção civil --- zajam za nekretnine --- loan on real estate --- kiinnelaina --- crédito a la construcción --- prêt à la construction --- préstamo hipotecario --- Baudarlehen --- építési hitel --- rakennuslaina --- hipotekārais kredīts --- στεγαστικό δάνειο --- kiinnitysluotto --- realkreditlån --- hua për prona të paluajtshme --- byggnadslån --- станбен кредит --- crédito predial --- préstamo para la construcción --- housing loan --- заем за строителство --- building loan --- pozemkový úvěr --- stavebná pôžička --- prestito immobiliare --- хипотекарни кредит --- credito fondiario --- kredyt na cele mieszkaniowe --- Hypothekardarlehen --- stambeni kredit --- хипотекарен кредит --- заем за закупуване на недвижим имот --- fastighetslån --- posojilo za gradnjo --- posojilo za nepremičnino --- ипотечен кредит --- bouwlening --- hua për ndërtim --- hüpoteeklaen --- Bauspardarlehen --- credit ipotecar --- aizdevums nekustamā īpašuma iegādei --- кредит за грађевинске послове --- Hypothekarkredit --- grondkrediet --- prêt immobilier --- кредит за закупуване на недвижим имот --- hua për strehim --- crédit hypothécaire --- стамбени кредит --- кредит за пословање с некретнинама --- crédit foncier --- kredyt hipoteczny --- stavební úvěr --- stanovanjski kredit --- jelzálogkölcsön --- δάνειο για την αγορά ακινήτου --- úvěr na bydlení --- skatt --- tatim --- данок --- porez --- nodoklis --- данък --- imposta (tassa) --- mokestis --- tax --- daň --- imposto --- impozit --- φόρος --- порез --- impuesto --- taxxa --- skat --- podatek --- vero --- Steuer --- adó --- maks --- impôt --- davek --- apmokestinimo norma --- Abgabe --- даночна стапка --- skattesats --- aliquota d'imposizione --- јавна давачка --- miera zdanenia --- maksumäär --- tipo de gravamen --- taxa fiscal --- verokanta --- az adózás mértéke --- porezna stopa --- gravamen fiscal --- finansiel ordning --- taxe fiscale --- maksustamismäär --- Steuersatz --- daňová sazba --- оданочување --- taxa de imposição --- fiskal avgift --- beskatningsprocent --- tasa --- taux d'imposition --- adómérték --- cotă de impozitare --- sadzba dane --- tasso d'imposizione --- φορολογικά τέλη --- Steuerschuld --- míra zdanění --- φορολογικός συντελεστής --- canone fiscale --- belastingtarief --- contribución --- rate of taxation --- fiscale retributie --- shkallë e tatimit --- illeték --- imposta --- belastingschijf --- tarifa impositiva --- veroprosentti --- tipo impositivo --- nodokļa likme --- imposizione fiscale --- járulék --- shkallë tatimore --- tax rate --- taxă fiscală --- mokesčio norma --- tributo --- declaration --- Vlaams Gewest --- tweede woning --- Hoofdstedelijk Gewest Brussels --- Waals Gewest --- Valónsko --- περιφέρεια Βαλλωνίας --- Valonų regionas --- регион Валония --- wallonische Region --- región Valona --- Регион Валонија --- Regiunea Valonă --- Région wallonne --- Valonska regija --- Walloon region (Belgium) --- vallon régió --- reġjun ta’ Walloon (Belgju) --- Валонска област --- regione vallona --- Vallonien --- Vallonian alue --- Valoņu apgabals --- valonský region --- regionen Vallonien --- região da Valónia --- Vallooni piirkond --- Region Waloński --- rajoni i Valonit (Belgjikë) --- Valonija --- Valonsko --- Valonia --- Βαλλωνία --- Valoni --- Валонски Регион --- Valloonia --- Wallonië --- Wallonia --- Vallonia --- den wallonske region --- Валонија --- Valónsky región --- Wallonien --- Wallonie --- reġjun ta’ Brussell --- Région de Bruxelles-Capitale --- Briselska regija --- región de Bruselas-Capital --- област Брисела --- περιφέρεια Βρυξελλών --- Briseles apgabals --- Briuselio regionas --- rajoni i Brukselit --- Brüsseli piirkond --- Regiunea Bruxelles --- regionen Bruxelles-Hovedstadsområdet --- Bruselský región --- регион Брюксел --- Regione di Bruxelles capitale --- Регион Брисел --- Region Brukseli --- regija glavnega mesta Bruselj --- bruselský region --- região de Bruxelas-Capital --- brüsszeli régió --- Brussels region --- Region Brüssel-Hauptstadt --- Brysselin alue --- Bryssel --- Brüsszel Fővárosi Régió --- Brysselin pääkaupunkiseutu --- región hlavného mesta Bruselu --- region hlavního města Bruselu --- Brussels-capital region --- Brukseli - rajoni i kryeqytetit --- Brussel --- Бриселски Регион --- regionen Bruxelles-Capitale --- Brusel --- Regiunea Bruxelles-capitală --- Briuselis – sostinės regionas --- Bruselas --- drugie miejsce zamieszkania --- otrā dzīvesvieta --- вторична резиденция --- secondary residence --- segunda residência --- rezidență secundară --- zweiter Wohnsitz --- fritidsbolig --- друго пребивалиште --- nepagrindinė gyvenamoji vieta --- vapaa-ajan asunto --- δευτερεύουσα κατοικία --- lisaeluase --- másodlagos lakóhely --- residencia secundaria --- místo přechodného pobytu --- residenza sekondarja --- drugo prebivalište --- второ живеалиште --- miesto prechodného bydliska --- vendbanim i dytë --- residenza secondaria --- résidence secondaire --- drugo prebivališče --- fritidsbostad --- antrinė gyvenamoji vieta --- seconda casa --- casa de campo --- Nebenwohnsitz --- letní byt --- segunda residencia --- letní rezidence --- летна резиденција --- chalupa --- přechodné bydliště --- residência secundária --- втора резиденција --- regionen Flandern --- região flamenga --- Flaami piirkond --- región Flamenca --- Flandria --- Flandern --- Flandra (Belgjikë) --- Flámsko --- flamand régió --- Région flamande --- Fjandri (Belgju) --- Flandry --- Регион Фландрија --- Flanderin alue --- Фландрия --- flämische Region --- Фландрија --- Flandra --- Flandrija --- regione fiamminga --- Flanders (Belgium) --- περιφέρεια Φλάνδρας --- Vlaanderen --- den flamske region --- Φλάνδρα --- Flandres --- Vlámsko --- Flandes (Bélgica) --- Фландриски Регион --- cineál gnó --- maoin réadach --- creidmheas urraithe --- cáin --- Réigiún na Vallúine --- réigiún na Bruiséile --- áit chónaithe thánaisteach --- Flóndras (An Bheilg) --- tipo di azienda

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This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities.

Taxation --- Tax administration and procedure. --- Taxpayer compliance. --- Taxpayers. --- Law and legislation. --- Tax administration and procedure --- Taxpayer compliance --- Taxpayers --- Internationales Steuerrecht --- Besteuerungsverfahren --- Finanzverwaltung --- Steuerzahler --- Menschenrecht --- Law and legislation --- Internationales Steuerrecht. --- Besteuerungsverfahren. --- Finanzverwaltung. --- Steuerzahler. --- Menschenrecht. --- Human rights. --- Impôts --- Impôt --- Droits de l'homme. --- Droit. --- Administration et procédure. --- Droit fiscal international --- Acquiescement fiscal --- Contribuables --- Administration et procédure --- Comparative law --- Droit comparé --- Human rights --- Droits de l'homme (Droit international) --- international tax law --- corporation tax --- taxpayer --- international human rights law --- direito internacional dos direitos humanos --- Derecho internacional de los derechos humanos --- medzinárodné právo v oblasti ľudských práv --- mezinárodní lidskoprávní právo --- dritt internazzjonali dwar id-drittijiet tal-bniedem --- internationaal mensenrechtenrecht --- tarptautinė žmogaus teisių teisė --- drept internațional al drepturilor omului --- mednarodno pravo o človekovih pravicah --- международно право в областта на правата на човека --- międzynarodowe prawo dotyczące praw człowieka --- an dlí idirnáisiúnta um chearta an duine --- nemzetközi emberi jogok --- internationell lagstiftning om mänskliga rättigheter --- starptautiskie cilvēktiesību jomas tiesību akti --- rahvusvaheline inimõigustealane õigus --- меѓународно хуманитарно право --- διεθνές δίκαιο ανθρωπίνων δικαιωμάτων --- međunarodno pravo o ljudskim --- e drejta ndërkombëtare për të drejtat e njeriut --- међународно хуманитарно право --- droit international relatif aux droits de l’homme --- ihmisoikeuksia koskeva kansainvälinen oikeus --- international menneskerettighedslovgivning --- diritto internazionale dei diritti umani --- internationale Menschenrechtsnormen --- международно хуманитарно право --- Ženevska konvencija --- Convenția de la Geneva --- Convenção de Genebra --- inimõigusi käsitlev rahvusvaheline õigus --- tarptautinė žmogaus teisių ir laisvių teisė --- женевски конвенции --- διεθνές ανθρωπιστικό δίκαιο --- direito humanitário internacional --- Genèvekonventionen --- międzynarodowe prawo humanitarne --- Genfer Abkommen --- međunarodno humanitarno pravo --- internationaal humanitair recht --- kansainvälinen humanitaarinen oikeus --- drept internațional umanitar --- humanitær folkeret --- starptautiskais cilvēktiesību likums --- ženevská konvence --- Convención de Ginebra --- Konventa e Gjenevës --- Genève-konvention --- меѓународно право за човекови права --- Vispārējā cilvēktiesību deklarācija --- Geneven sopimus --- diritto umanitario internazionale --- starptautiskie akti cilvēktiesību jomā --- Ženevský dohovor --- internationales humanitäres Recht --- mezinárodní humanitární právo --- Convenzione di Ginevra --- Ženevos konvencija --- Derecho humanitario internacional --- Ženēvas Konvencija par bēgļu statusu --- Geneva Convention --- Conventie van Genève --- droit humanitaire international --- medzinárodné humanitné právo --- Genfi konventsioon --- Convention de Genève --- mednarodno humanitarno pravo --- Συνθήκη της Γενεύης --- Genfi Egyezmény --- daňový poplatník --- adófizető --- kontribwent --- порески обвезник --- skattskyldig --- mokesčių mokėtojas --- veronmaksaja --- данъкоплатец --- plătitor de taxe --- davčni zavezanec --- cáiníocóir --- contribuente --- skatteyder --- φορολογούμενος --- даночен обврзник --- maksumaksja --- belastingplichtige --- Steuerpflichtiger --- contribuinte --- nodokļa maksātājs --- tatimpagues --- contribuyente --- porezni obveznik --- podatnik --- contribuable --- даночен објект --- adóalany --- belastingbetaler --- daňový plátce --- Steuerschuldner --- skatteborger --- adó megfizetésére kötelezett --- adókötelezett --- plátce daně --- adózó --- uzņēmuma peļņas nodoklis --- tatim mbi fitimin --- davek na dobiček pravnih oseb --- impôt sur les sociétés --- porez na dobit --- társasági adó --- vennootschapsbelasting --- imposto sobre as sociedades --- Unternehmenssteuer --- impozit corporativ --- корпоративен данок --- impuesto sobre sociedades --- daň z příjmů právnických osob --- ettevõtte tulumaks --- корпоративен данък --- podatek dochodowy od osób prawnych --- порез на добит привредних друштава --- yhtiövero --- daň z príjmov právnických osôb --- φόρος εταιρειών --- cáin chorparáide --- imposta sulle società --- bolagsskatt --- taxxa korporattiva --- pelno mokestis --- selskabsskat --- impuesto sobre la renta de las sociedades --- társasági jövedelemadó --- данок на профит --- įmonių pajamų mokestis --- impozit pe profit --- įmonių pelno mokestis --- voittovero --- skatt på bolagsinkomst --- profits tax --- peļņas nodoklis --- tatim mbi të ardhurat tregtare --- imposto sobre as pessoas coletivas --- daň z příjmů korporací --- impôt sur les bénéfices industriels et commerciaux --- impuesto de sociedades --- kasumimaks --- belasting op industriële en commerciële winst --- daň ze zisku podniků --- Steuer auf Einkommen aus Handel und Gewerbe --- Körperschaftssteuer --- imposta sugli utili industriali e commerciali --- yhtiötulovero --- imposta sul reddito delle persone giuridiche --- beskatning af juridiske personer --- daň zo zisku --- imposto sobre os lucros industriais e comerciais --- skat på indkomster i selskaber --- impozit al persoanelor juridice --- Steuer juristischer Personen --- φόρος νομικών προσώπων --- jogi személy adója --- corporate income tax --- ettevõttemaks --- impôt des personnes morales --- belasting van rechtspersoonlijkheden --- imposta sulle persone giuridiche --- IRPEG --- porez na dobit trgovačkih društava --- korporační daň --- beskattning av juridisk person --- daň z príjmov spoločnosti --- данок на правни лица --- nemzetközi adójog --- starptautisks nodokļu likums --- mezinárodní daňové právo --- dlí cánach idirnáisiúnta --- droit fiscal international --- diritto fiscale internazionale --- internationell skatterätt --- internationales Steuerrecht --- direito fiscal internacional --- tarptautinė mokesčių teisė --- dritt internazzjonali tat-taxxa --- międzynarodowe prawo podatkowe --- drept fiscal internațional --- међународно пореско право --- e drejta fiskale ndërkombëtare --- mednarodno davčno pravo --- rahvusvaheline maksuõigus --- международно данъчно право --- διεθνές φορολογικό δίκαιο --- Derecho fiscal internacional --- medzinárodné daňové právo --- internationaal fiscaal recht --- international skatteret --- kansainvälinen vero-oikeus --- međunarodno porezno pravo --- меѓународно даночно право --- европско даночно право --- меѓународно двојно оданочување --- Impôts --- Impôt --- Administration et procédure.