Third-party-funded projects

Between March 2008 and February 2010 the Fritz Thyssen Foundation funded the research project “Cooperation of Tax Administrations in Europe”

The project in investigated the interstate tax information exchange within Europe. It determined barriers within the mutual assistance system and developed proposals for increasing efficiency and acceptance of mutual information exchanges. Therefore Prof. Dr. Roman Seer established an European group of researchers thus employing his then function as general reporter for the identical titled EATLP-Project. Those researchers came from 13 EU member states and respectively wrote a country specific report orientated towards a questionnaire provided by Prof. Seer. The reports focused on execution, usage, extent, efficiency, burden of proof and legal protection of the mutual assistance and information exchange for tax matters. Subsequently Prof. Seer authored his general report based on the so gained information.

On the one hand this general report shows similarities and distinctions between the different country reports. On the other hand it is meant to carve out a minimum standard for an efficient information exchange system that overcomes the frontiers of formal Territoriality but still preserves the individual interests of affected persons from being disregarded.

Furthermore the project achieved to fill in a gap within fiscal literature, since authors have yet regarded the issue of administrative and legal assistance as well as the issue of information exchange almost exclusively from a strictly national perspective.

Besides providing a comprehensive overview of issue-related judicature, administrative practice and scientific opinions the project presents perceptions valuable to enhance national as well as community legal frameworks.

The german report for the EATLP-conference 2009 was authored by Prof. Dr. Klaus-Düren and Dr. Isabel Gabert, LL.M. (then research assistant at Prof. Seer’s chair). It is – as well as the general report – available on the EATLP Homepage.

In addition the following papers were published:

Seer, Roman: Kommentierung des § 117 Abgabenordnung (Zwischenstaatliche Rechts- und Amtshilfe in Steuersachen), in: Klaus Tipke/Heinrich Wilhelm Kruse, Kommentar zur Abgabenordnung/ Finanzgerichtsordnung, Otto Schmidt Verlag, Köln 2008
Seer, Roman: Steuerverfahrensrechtliche Bewältigung grenzüberschreitender Sachverhalte, in: Steuerzentrierte Rechtsberatung – Festschrift für Harald Schaumburg, Otto Schmidt Verlag, Köln 2009
Seer, Roman: “Introduction and general remarks, debate, conclusions” concerning “The Mutual Assistance in Tax Matters – Situation and Perspectives in the EU Member States” – Sapienza Università di Roma 26 January 2009 – Reports of the meeting, in: International Tax Law Review
Seer, Roman: Ausbau des grenzüberschreitenden Informationsaustauschs, in: IWB Fach 11, Gruppe 2, Heft 19 2009 (erscheint im Oktober)
Gabert, Isabel: Der Vorschlag der EU-Kommission zur Neufassung der EG-Amtshilferichtlinie, in: IWB Fach 11, Gruppe 2, Heft 18 2009 S. 915-924
Seer, Roman/Gabert, Isabel: Der internationale Auskunftsverkehr in Steuersachen, in: StuW 2010, S. 3-23
Seer, Roman/Gabert, Isabel: "Tax Information Exchange Agreements" (TIEA) und das Steuerhinterziehungsbekämpfungsgesetz 2009 als neue Instrumente zur Bekämpfung von Steueroasen, in: Ubg 2010, S. 358-365 

Mutual Assistance and Information Exchange

In the end of 2010 „Mutual Assistance and Information Exchange" was published as a stand-alone volume of the “EATLP – International Tax Series” by IBFD-House, Amsterdam. Editors are Prof. Dr. Roman Seer and Dr. Isabel Gabert, LL.M.

Included are the general report, all national reports as well as additional articles about the international administrative assistance in Europe.