European Taxpayers' Code ()
DESCRIPTION: European Taxpayers' Code provides a core of principles, which compiles the main existing rights and obligations that govern the relationships between taxpayers and tax administrations in Europe. It is a non-binding document and should be considered as a model to follow, to which Member States could add or adapt elements to meet national needs or context.
eira:ABBeira:BindingInstrumentRequirement
dct:modified2023-07-26
dct:spatialEU
dct:identifierhttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52016DC0725
dct:titleEuropean Taxpayers' Code
dct:descriptionThe European Taxpayers Code is a set of principles and rules established by the European Union to ensure fair, efficient, and transparent tax systems for all taxpayers across the EU. It aims to improve the relationship between taxpayers and tax authorities, enhance taxpayers' rights and obligations, and promote cooperation, trust, and mutual respect.
dct:publisherEUR-Lex
dct:sourcehttps://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52016DC0725
skos:exampleFor instance, under the European Taxpayers Code, taxpayers have the right to be informed about their tax obligations and entitlements in a clear and understandable manner. This could mean that tax authorities in an EU member state must provide clear and accessible information on tax rules and procedures, and offer assistance to taxpayers who need help in understanding and meeting their tax obligations.
eira:concepteira:SolutionBuildingBlock
skos:noteThe European Taxpayers Code is not a legally binding document but serves as a guideline for EU member states to improve their national tax systems. It covers various aspects such as the right to information, assistance, and certainty; the right to pay no more than the correct amount of tax; the right to challenge decisions and seek redress; and the obligation to comply with tax laws and cooperate with tax authorities.
eira:viewLV-Binding Power and Jurisdiction