Börje Leidhammar, partner at Wistrand, and chairman of the Institute of Taxes and The Rule of Law (Institutet Skatter & Rättssäkerhet, ISR), was appointed on 27 April 2012 as expert to the committee tasked with examining ways to strengthen due process in tax proceedings.
The purpose of the committee is to strengthen due process, for example by way of simplified rules and stronger protection of privacy. The committee will review, amongst other things, the system of administrative fees and tax non-compliance, inter alia in the light of the European Convention on Human Rights.
The committee will also review the rules on third party auditing, the scale of the administrative fees, and the rules on compensation for representatives, counsel or investigation in tax matters and cases etc.
The committee results are to be presented no later than 9 September 2013.