Perrou, Katerina
Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive / Jaterina Perrou .-- , 2019
Resumen.
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.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
CONTRIBUYENTES
DERECHOS
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 715-724
Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive / Jaterina Perrou .-- , 2019
Resumen.
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.
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
CONTRIBUYENTES
DERECHOS
DERECHO COMUNITARIO EUROPEO
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 715-724