معرفی
Eric Poelmann is a Professor of General Tax Law and Taxpayers' Rights at the Faculty of Law, University of Groningen. He combines his academic role with work as a fiscalist at the Dutch Tax Authority (Belastingdienst), focusing on formal tax law and taxpayer rights. His expertise spans constitutional law, administrative law, and formal tax law.
His research interests include
- Formal Tax Law
- Taxpayer Rights
- Income Tax Compliance
- Administrative Law in Taxation
- Legal Procedures in Tax Disputes
- Tax Policy Reform
Poelmann contributes to the European Taxpayers' Code and edits various fiscal publications, including the Tijdschrift voor Formeel Belastingrecht (Journal of Formal Tax Law). He supervises PhD students conducting formal tax law research.
His recent works analyze judicial review in tax law, procedural fairness, and reforms to formal tax systems. He emphasizes legal certainty, administrative accountability, and taxpayer representation in his publications and commentary.
