Tax Law: Basis, Procedure, and Remedies
Substantive tax law
Know the constitutional basis of taxation: legality, equality, and the annual authorization by parliament. Master the main taxes: personal income tax, corporate income tax, value added tax, registration duties, and local taxes. For income tax, understand the concepts of taxable base, exemptions, deductions, the distinction between residents and non-residents, and the rules on the family quotient. For VAT, know the taxable person, the taxable transaction, the place of supply, the right of deduction, and the exemption regime. Study the rules on transfer pricing and anti-abuse provisions, and the interaction between domestic law and tax treaties.
Procedure and remedies
Understand the assessment procedure: the filing of the return, the investigation powers of the tax administration, the assessment of tax, and the deadlines. Know the taxpayer's rights: access to the file, the duty to motivate, and the statute of limitations. Master the remedies: administrative objection, judicial appeal, and the role of the court. Know the rules on penalties and their proportionality, and the rules on collection and recovery.
Traps
Questions often test the difference between the taxable base and the tax rate, and between exemption and deduction. Watch for the place-of-supply rules in VAT and the conditions of the deduction right.
Worked rule
For any VAT question, run the chain: taxable person, taxable transaction, place of supply, chargeable event, rate, deduction.