European Union - EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?

• Autores: Jasna Voje
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 7, 2018, págs. 309-318
• Idioma: inglés
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• Resumen

  • 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.