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  1. 1 Kwartalnik Prawa Podatkowego

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  1. 1 Pabiańska A.

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  1. 1 2012

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Ochrona praw podatnika w kontekście międzynarodowej wymiany informacji podatkowych

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Pabiańska A.
Kwartalnik Prawa Podatkowego
|
2012
|
issue 4
49-61
EN
International exchange of tax information needs to be treated as an important and useful tool of international cooperation. It offers a new standard for partnership across borders. Nevertheless, it also requires measures that protect taxpayers against unentitled disclosure of information exchanged. Thus, taxpayers’ rights (such as right to privacy, the protection of personal details) ought to be clearly and precisely regulated at both the national and European level. This article gives an overview of rules for protecting taxpayer’s rights provided by Polish tax law. Th is is particularly important for taxpayers who experience difficulty in enjoying their rights
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