The limits to the participation of the taxpayer in tax dispute resolution procedure under the Dispute Resolution Directive

Resource Information

The work The limits to the participation of the taxpayer in tax dispute resolution procedure under the Dispute Resolution Directive represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

The limits to the participation of the taxpayer in tax dispute resolution procedure under the Dispute Resolution Directive

Creator

• Voje, J

Subject

• EU Arbitration Convention
• EU Charter of Fundamental Rights
• European Convention on Human Rights
• MAP
• Nordic Convention
• ECJ case law
• dispute resolution
• human rights
• tax treaty
• taxpayer rights
• Tax Dispute Resolution Directive

Language

eng

Summary

This article analyses whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer's participation, the analysis engages with broader legal concepts and human rights law with a specific focus on the right to a fair trial and normative standards. With this distinction of arguments in mind, the article outlines policy options of increasing the participation of the taxpayer in the procedure

Citation source

In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 2 ; p. 157-176

Geographic coverage

• Europe
• European Union

Language note

English