TAXPAYER PROTECTION. TAX POLICY

On the occasion of the 10th anniversary of the Centre of Tax Documentation and Studies in Lodz, on the 9th and 10th of May 2008, an international conference on taxpayer protection and tax policy took place in Biedermann Palace, University of Lodz.

The conference opened with speeches delivered by: Prof. Wlodzimierz Nykiel, Head of the Centre of Tax Documentation and Studies, Prof. Henryk Piekarski, Vice-Rector of the University of Lodz, Prof. Zofia Duniewska, Vice-Dean of the Faculty of Law and Administration of the University of Lodz, Prof. Michal Sewerynski, Member of the Programme Board of the Centre and Dr Jerzy Kropiwnicki, Mayor of the City of Lodz. The speakers emphasized the special role of the Centre, as an institution continuously contributing to the development of tax law scientific research and jurisprudence and dissemination of knowledge on taxation, as well as the Centre's focus on international cooperation.

Moreover, letters of thanks, issued by Prof. Wieslaw Pus Rector of the University of Lodz and Prof. Zbigniew Goral Dean of the Faculty of Law and Administration, were read and passed to Prof. Hubert Hamaekers and Prof. Jan de Goede, in recognition of their contribution to the development of the Centre and attainment of its objectives, by among others active participation in the works of the Centre's Programme Board (respectively as President of the Board and Member of the Board) and lecturing for the students of the Faculty of Law and Administration. They were also granted the University of Lodz Medal "In Service to Society and Science".

During the first part of the conference, entitled "Taxpayer Protection", papers on taxpayer protection in European tax law and the judgments of the European Court of Justice were presented (Prof. Pasquale Pistone, Dr Adam Zalasinski, Prof. Daniel Deak). Besides Prof. de Goede spoke about taxpayer protection in international tax law. Finally, speeches on the European Convention on Human Rights as an instrument of taxpayer protection (Ms. Agnieszka Leszczynska, Master of Law), bills and charters of taxpayers' rights (Prof. Philip Baker) and tax ombudsman (Prof. Fernando Serrano) were given. Moreover, national reports on taxpayer protection in the following countries were presented: Austria (Ms Katharina Kubik, report co-authored by Mr. Michael Hoellbacher), Belgium (Prof. Caroline Docclo), Germany (prof. Ekkehart Reimer, report presented by Ms Nadia Altenburg, Mr. Rudolf Huebner and Mr. Matthias Huber), Italy (Dr Carlo Romano and Prof. Antonio Uricchio). Poland (Dr Adam Marianski), Russia (Prof. Marina Karaseva Sentsova and Prof. Danil Vinnitskiy), Spain (Prof. Pedro Herrera), Sweden (Prof. Cecile Brokelind), the United States of America (Prof. Stafford Smiley). General report on taxpayer protection, on the basis of the national reports, was also presented (Prof. Wlodzimierz Nykiel, Ms Małgorzata Sek). Moreover, Prof. Elzbieta Chojna-Duch, Vice-Minister for Taxation (Poland), discussed taxpayer protection issues from the point of view of Polish tax administration, including legislative measures lately undertaken or planned and aimed at improving the protection of taxpayers rights.

On the second day of the conference a separate economic session on tax policy issues was held. Papers on the following topics were presented: good taxation and bad politics (Dr Jaroslaw Neneman), good and fair taxation in vigorous democracies in the context of systems competition (Prof. Hans-Georg Petersen), personal income taxation (Mr. Christian Valenduc), flat tax (Prof. Michael Keen). Afterwards a discussion how to establish and maintain a good tax system in a parliamentary democracy took place, with participation of among others: Prof. Marek Belka, Prof. Michael Keen, Dr Jaroslaw Neneman, Prof. Hans-Georg Petersen, Dr Christoph Rosenberg, Mr. Christian Valenduc.

The first day of the conference ended with a Gala Dinner. On the second day, a Lodz sightseeing tour was organized in the afternoon.

Conference was attended by 120 participants from 12 countries, including 28 foreign guests. Taking into account the number of foreign attendees the conference "Taxpayer Protection. Tax Policy" can be considered as one of the largest international tax conferences organized in Poland.