Taxpayers in the
Member States of the European Union (EU) are confronted with the national tax
legislation of the EU Member States, that confer on them numerous legal
obligations. The national tax administration enforces the tax provisions. It is
of importance that in procedures a taxpayer can challenge national tax
legislation and the acts and conduct of the state’s authorities in tax matters.
Arguably, the taxpayer must be able to legally confront how a tax is imposed or
levied and how the taxpayer is treated in tax matters. The EU Commission has
expressed its concern for taxpayers’ rights. This article, which is a (short) summary
of the author’s phd on taxpayers’ rights, defends that taxpayers’ rights are
essential and indispensable.