System ochrony praw podatników przed organami podatkowymi w Niemczech
System of protecting taxpayers' rights against tax authorities in Germany

Summary/Abstract: Violation of tax law regulations by public fiscal authorities usually harms the interests of taxpayers. Thus it is necessary to apply the specified taxpayers’ rights protection system. A German taxpayers’ rights protection system, which is being developed from 19th century, is interesting in this respect. This system presently includes different legal ways to protect the rights of taxpayers. Institutions related to them and legal instruments of taxpayers’ protection are of the interest for the latter. There are both legal-administrative ways and more widely judicial ways in use.

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