The Resource Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive

Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive

Label
Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive
Title
Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive
Creator
Subject
Language
eng
Summary
The article examines the compatibility of the provisions of the Dispute Resolution Directive with the fair trial guarantees provided by the EU Charter of Fundamental Rights and the impact that the recent case law of the CJEU on the extent of its own competence may have on the design of the dispute resolution mechanism that the Directive provides for
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 8/9 ; p. 715-724
http://library.link/vocab/creatorName
Perrou, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • taxpayer rights
  • Tax Dispute Resolution Directive
  • EU Charter of Fundamental Rights
  • MAP
  • arbitration
  • ECJ case law
Label
Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive
Instantiates
Publication
Label
Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive
Publication

Library Locations

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