The Resource EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?

EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?

Label
EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?
Title
EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?
Creator
Subject
Language
eng
Summary
This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be timely and to encourage a harmonized approach by national courts. Further, the author recommends the introduction of a specialized European tax court
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 7 ; p. 309-317
http://library.link/vocab/creatorName
Voje, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • dispute resolution
  • Dispute Resolution Directive
  • arbitration
  • MAP
  • procedural law
  • case law
Label
EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?
Instantiates
Publication
Label
EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?
Publication

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