Tax Privacy in Judicial Practice

Some Adjudication Aspects Public and Private Financial Conflicts

Abstract

There is a significant theoretical and historical literature on tax privacy, as well as judicial practice. However, the study aims to provide a practical overview of this subject area using domestic and foreign (American) examples without a detailed discussion of the theoretical background of tax privacy, primarily by presenting court and constitutional court decisions, taking into account that in American case law, in addition to the traditional tax administration-taxpayer relationship, which includes the frameworks and possibilities for obtaining information by the tax authority (government), it may also be necessary to obtain data falling within the scope of protection of tax privacy in order to support private law claims.