European Union - The EU Dispute Resolution Directive (2017/1852) and Fair Trial Protection under Article 47 of the EU Charter of Fundamental Rights

• Autores: Daniele de Carolis
• Localización: European taxation, ISSN 0014-3138, Vol. 58, Nº. 11, 2018, págs. 495-504
• Idioma: inglés
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• Resumen

  • This article explores the potential impact of article 47 of the EU Charter on the EU Dispute Resolution Directive (2017/1852), in particular, whether the principle of fair trial protection may be relied upon in order to improve the level of taxpayer protection within the field of double taxation dispute resolution procedures.