Justice, let alone tax justice, is a highly contested concept, subject to a plurality of interpretations. Lately, the concept of tax justice seems to have been extensively used by groups that promote rules against tax avoidance or aggressive tax planning of multinationals – i.e. rules that enhance the powers of the state and its authorities to tax, whether by closing loopholes or by extending cross-border administrative cooperation.
This is evident, not just by the manifestos of various groups, but also by the agendas of most European Parliament groups, many of which seem to use the terms tax justice and tax fairness interchangeably. Therefore, one could say that tax justice is at the top of the EU’s agenda. This talk will consider another aspect of tax justice, which has been eclipsed by the international developments of the post-BEPS era: tax justice as protection of taxpayer rights.
Michèle gouverneur
Université du Luxembourg
4 Rue Alphonse Weicker
2721
Luxembourg
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