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

By: Perrou, Katerina .

Material type: Article

ArticlePublisher: 2019Subject(s): DERECHO TRIBUTARIO

| FISCALIDAD INTERNACIONAL

| ARBITRAJE

| RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS

| CONTRIBUYENTES

| DERECHOS

| DERECHO COMUNITARIO EUROPEO

| UNION EUROPEA

In: Intertax v. 47, n. 8/9, August / September 2019, p. 715-724Summary: 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.

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Previous	OP 2141/2019/8/9-3 Types of arbitration procedure	OP 2141/2019/8/9-4 Towards a Standing Committee pursuant to Article 10 of the EU Tax Dispute Resolution Directive	OP 2141/2019/8/9-5 Mandatory binding arbitration in the BEPS multilateral instrument	OP 2141/2019/8/9-6 Taxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive	OP 2141/2019/8/9-7 Does the Achmea Case prevent the resolution of tax treaty disputes through arbitration ?	OP 2141/2019/8/9-8 Arbitration institutes	OP 2141/2019/8/9-9 The changed landscape of Tax Dispute Resolution within the EU	Next

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.

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

By: Perrou, Katerina.

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By: Perrou, Katerina .