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?
Resource Information
The item EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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?
- 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?
- Label
- EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-Tax-Dispute-Resolution-Directive-20171852-/XGNPx87_atY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-Tax-Dispute-Resolution-Directive-20171852-/XGNPx87_atY/">EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-Tax-Dispute-Resolution-Directive-20171852-/XGNPx87_atY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-Tax-Dispute-Resolution-Directive-20171852-/XGNPx87_atY/">EU Tax Dispute Resolution Directive (2017/1852) : paving the path toward a European tax court?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
