Dreptul la apărare al contribuabilului în contextul cooperării transfrontaliere – interogații privind efectivitatea dreptului de a participa la procedurile fiscale
The Taxpayer’s Right to Defense in the Context of Cross-Border Cooperation – Questions REGARDING the Effectiveness of the Right to Participate in Tax Procedures

Summary/Abstract: This study aims to analyze the taxpayer’s right to actively participate to the transfer of information procedures carried out between tax administrations. The research begins with systematizing the rights of taxpayers, as they are outlined in the main international documents of the organisations concerned about the protection of fundamental rights. The aim pursued is to examine the concrete situation of the right to defense in the context of mutual cooperation between states. Our analysis will mainly focus on cooperation at the international level, but will also include references to European Union law, in order to outline the clearest possible picture of the problem under discussion. Throughout this research, we intend to answer to the following question: is a taxpayer entitled to exercise any rights in relation to the administration of the state from which tax relevant information is requested, in the context of mutual assistance between states?

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