Taxpayer’s rights in the mutual assistance procedure for the recovery of tax claims

Derechos de los contribuyentes en el procedimiento de asistencia mutua para el cobro de créditos fiscales

Abstract

This article explains how taxpayer’s rights in relation to mutual assistance procedure for the recovery of tax claims 4 (hereafter: MAP)5 in the EU works in practice. In order to understand how the framework on MAP for the recovery of tax claims works, this will be explained in terms of the different stages of MAP. After all, in case of protection of rights or disputes, it is important which law applies. It will then
consider some relevant cases of the CJEU and the European Court of Human Rights (hereafter: ECtHR) of which have an impact on the taxpayer’s rights and the exercise of the tax collector’s powers.