Old and New Taxpayers' Rights in the Digital Age: Supranational Convergences

This study delineates the convergences that can be appreciated across separate although partially overlapping regulatory frameworks at a supranational level in the area of the protection of taxpayers’ rights in light of the unprecedented digital transformation that is, inter alia, reshaping the relations between taxpayers and tax administrations. Policy and legislative initiatives by international and supranational organizations as well as recent case law developments from both the ECtHR and the ECJ are in particular analyzed with the view to develop a critical reconstruction of possible evolutionary trends that may shape the future of tax relations, currently in flux.