Overview
The objective of the educational program is to draw public attention to the need for implementation by the legislature and administrative authorities the standards of procedural fairness with respect to the regulations of substantive and procedural tax law in Poland.
This initiative is also due to the growing importance of the European Court of Human Rights (ECHR) judiciary on tax matters. The recent ECHR judgments stress the requirement of imposition of human rights standards stated in the European Convention on Human Rights (Convention) to administrative proceedings relating to this area of law as well. The compliance with Convention standards shall be preserved especially in public authorities actions, particularly in cases when applicable tax law involve the imposition of financial penalties on the taxpayer or his rights are violated during treasury controls procedure lead by administrative controlling authorities.
The applicable Polish tax law, in particular relating to checks on taxpayers by tax authorities and to the current system of financial penalties for tax offenses often leads to numerous abuses and irregularities from the perspective of human rights standards. The educational program “Human Rights and Taxes” shall improve the analysis of the Polish tax law regulations – as they are applied in particular cases – in terms of their compliance with human rights standards in set out in the Convention, including particularly the right to fair trial, the right to respect for private life and the right to effective remedy appeal.
The objectives of the educational program
The proposed educational program is dedicated to realization of two basic principles: 1) education of law students –by their participation in every week workshops comprising of analysis of specific cases submitted to HFHR and seek for solutions to specific legal problems present in analyzed tax cases lead by respectable lecturers and legal professionals; 2) interventions in selected and critical cases – by undertaking actions in the public interest of taxpayers in most important, common and precedent cases.
Workshops for polish law students
The law students participating in the educational program will analyze the selected issues and cases on tax law submitted by interested parties directly to the HFHR, as well as the other matters of interest of legal professionals . The participants will have an opportunity to deepen their knowledge in the area of tax law, as well as to acquire some practical skills by observance of trials, drafting intervention letters, writs, requests and various other legal memorandums submitted in the name of HFHR to relevant public authorities.
Undertaking interventions in crucial cases
The HFHR will undertake interventions in public interest actions in most significant, common and precedent cases concerning the substantive and procedural tax law. The activities and interventions undertaken in selected cases within the educational program “Human Rights and Taxes” will be carried out with cooperation with HFHR’S Strategic Litigation Program, as well as in collaboration with law firms and lawyers working pro publico bono.
