Taxpayers’ Rights & The Model Taxpayer Charter

CFE Tax Advisers Europe has long advocated the fundamental importance of taxpayers’ rights for tax good governance, and the role that clear statements of taxpayer, and tax administration, rights and obligations, can play in this respect.

We therefore entirely endorsed the view expressed by the Commission in November 2016 (Guidelines for a Model for A European Taxpayers’ Code) that a Code, or Charter, can enhance the efficiency and effectiveness of a tax system and can also increase the tax morale of Europe’s citizens. We accept that some countries will prefer to include the principles of taxpayer rights in their legislation rather than in a code/charter. It should be for each country to determine the approach which it decides is most appropriate.

CFE has led the work in this area and published The Model Taxpayer Charter intended as a blueprint for what a good tax system should contain including best practice examples. It aims to provide a model based on mutual trust to be used and embedded in national laws. The Model Taxpayer Charter constitutes the basis on which taxpayers’ obligations to the state are set out in a document which also reflects the rights of taxpayers. We invite you to read the summary concerning the project, available at the link below. The full text of The Model Taxpayer Charter is available here.

Taxpayer and tax administration rights and obligations are becoming an issue of global interest. Engagement in this work is of extreme and vital importance for all interested parties and stakeholders. CFE looks forward to being an active contributor to further progress in the area. We stand ready to support the Commission’s work in this area, as members of EU’s Platform on Tax Good Governance, and wholly endorse and welcome the renewed focus on taxpayers’ rights.