Tax Litigation: Country Q&A tool

Search the Country Q&A in the Tax Litigation Global Guide by question and jurisdiction.

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Step 3: Scroll down to view answers and check law stated dates for each jurisdiction.

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Overview of tax litigation

Issues subject to tax litigation

1. What are the most common issues subject to tax litigation in your jurisdiction?

Legislative framework

2. Outline the legislative framework and principal pieces of legislation governing both civil and criminal tax litigation.

Tax evasion and other criminal tax offences

3. What are the key elements that constitute tax evasion and other main criminal tax offences in your jurisdiction?
 

Pre-court/pre-tribunal process

Assessment, re-assessments and administrative determinations in civil law

4. Outline the procedure for tax assessments, re-assessments and administrative determinations in civil law.
 
5. What are the main procedures used to resolve disputes before commencing proceedings in a civil court/tribunal?

Elements of the offence in criminal law

6. What are the elements of the main criminal law offences in tax litigation?
 
7. What are the main procedures used for the early resolution of criminal law offences before trial?
 

Trial process

Format of the hearing/trial

8. What format does the hearing/trial take?
 
9. What is the role of the judge/arbitrator/tribunal members in both civil and criminal tax litigation?
 
10. What is the procedure for commencing tax litigation proceedings in civil law and/or a taxpayer appealing a decision of the tax authority?
 
11. Must a taxpayer pay the disputed tax before leave to appeal the tax authority's decision is granted?
 
12. What is the procedure for commencing tax litigation proceedings in criminal law?
 
13. How has the government responded to recent civil and criminal law cases to improve the court procedure?
 
14. What is the burden of proof in both civil and criminal tax litigation proceedings?
 
15. What are the main stages of typical court proceedings for tax disputes?
 

Documentary evidence

Disclosure of documents in civil proceedings

16. What documents must the parties disclose to the other parties and/or the court in civil proceedings? Are there any detailed rules governing this procedure?

Special rules/considerations

17. Are there any special rules or considerations concerning the disclosure or discovery of documents in civil tax litigation?

Disclosure in criminal proceedings

18. What documents must the parties disclose to the other parties and/or the court in criminal proceedings? Are there any detailed rules governing this procedure?
 
19. Are there any special rules or considerations concerning the disclosure of documents in criminal tax litigation?
 

Witness evidence

Trial considerations

20. Do witnesses of fact give oral evidence or do they just submit written evidence? Is there a right to cross-examine witnesses of fact?

Witness preparation

21. Provide a brief outline of the procedure for preparing witnesses in both civil and criminal cases. Are there any special or unique features to consider for witness evidence in criminal cases?

Hearsay evidence in civil and criminal trials

 
22. Are there any rules concerning the introduction of hearsay evidence in civil and criminal trials?
 

Expert evidence

Expert reports in civil trials

23. What are the rules concerning the introduction of expert reports in civil trials?
 
24. What are the rules concerning the introduction of expert evidence in civil trials?

Expert evidence in criminal trials

25. What are the rules concerning the introduction of expert evidence in criminal trials? Is it possible to introduce expert reports?
 
26. Are there any special considerations for introducing expert evidence/reports in both civil and criminal trials?
 

Closing the case in civil trials

27. What are the rules governing the submission of both written and oral argument in closing a civil trial?
 

Closing the case in criminal trials

28. What are the rules governing the submission of both written and oral argument in closing a criminal trial?
 

Decision, judgment or order

Civil law cases

29. What are the rules governing the issuance of a decision in civil cases?

Criminal law cases

30. What are the rules governing the issuance of a decision in criminal cases?
 

Costs

31. How is the issue of costs determined in both civil and criminal cases?
 

Appeals

Right to appeal in civil law

32. What are the main grounds for appealing a civil law decision?
 
33. What is the procedure for appealing a civil law decision?

Right to appeal in criminal law

34. What are the main grounds for appealing a criminal law decision?
 
35. What is the procedure for appealing a criminal law decision?
 

Recent civil law developments and proposals for reform

36. Outline the main recent civil law developments in tax litigation in your jurisdiction. Are there any proposals to reform civil law tax litigation?
 

Recent criminal law developments and proposals for reform

37. Outline the main recent criminal law developments in tax litigation in your jurisdiction. Are there any proposals to reform criminal law tax litigation?
 
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