Milan Congress book Surcharges and Penalties in Tax Law R. Seer - General report General report - annexes Questionnaire Austria Austria (2) Belgium Czech Republic Denmark Finland Finland (2) France Germany Germany (2) Greece Hungary Italy Italy (2) Netherlands Netherlands (2) Norway Poland Portugal Russia Spain Spain (2) Sweden Sweden (2) Switzerland Switzerland (2) United Kingdom United Kingdom (2) Turkey United States Section 1 - L. Lederman Section 2 - K. Druen and P. Butler Section 2 - J. Malherbe Section 3 - L. del Frederico and F. Montanari Section 4 - G. Marino J. Englisch - Peer review of scientific publications in tax law J. Englisch - Table 1 W. Barker - Peer review in tax law: Who should act as a peer reviewer PowerPoint slides - day 1 R. Seer - Surcharges and penalties in tax law (Introduction and fundamentals) L. Lederman - Administrative surcharges: Instruments of cooperative tax compliance regimes T. Ehrke-Rabel - Penalties as instruments of cooperataive compliance L. Moravec - Administrative surcharges - Instruments of cooperative tax compliance regimes? J.A. Rozas - Administrative surcharges: Instruments of cooperative tax compliance regimes J. Malherbe - Administrative tax surcharges and the proportionality principle K.-D. Druen - Interest in light of the proportionality principle L. Diaz - The principle of proportionality of interest, penalties and surcharges R. de la Feria - Tax surcharges interests and the principle of proportionality L. del Frederico - Decriminalization of tax law by administrative penalties on tax duties S. Mazza - Decriminalization of tax law by administrative penalties on tax duties F.B. Yavaslar - Decriminalization of tax law by administrative penalties on tax duties J. Lindgren - Decriminalization of tax law by administrative penalties on tax duties G. Marino - Limitation of administrative penalties by the European Convention of Human Rights & EU Charter of Fundamental Rights S. Hemels - Commentry on the report of prof. Marino "Limitation of administrative penalties by the ECHR and the EU Charter R. Lyal - Tax penalties and fundamental rights peripheral issues PowerPoint slides - day 2 K. Spies - The borderline between the free movement of capital and the other fundamental freedoms J. Englisch - Peer-reviewing in tax law books P. Pistone - Fact finding - Formal and substantive criteria for peer reviewing C. Brokelind - Peer review - Balanced approach W. Barker - Peer review in tax law - Who should act as a peer reviewer A.P. Dourado & P. Pistone - Peer-review in tax law Congress images
