000 | 01321nab a2200289 c 4500 | ||
---|---|---|---|
999 |
_c141153 _d141153 |
||
003 | ES-MaIEF | ||
005 | 20221019150707.0 | ||
007 | ta | ||
008 | 190924s2019 ne ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_aPerrou, Katerina _951518 |
|
245 |
_aTaxpayer rights and taxpayer participation in procedures under the Dispute Resolution Directive _c Jaterina Perrou |
||
260 | _c2019 | ||
500 | _aResumen. | ||
520 | _aThe 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. | ||
650 | 4 |
_942375 _aDERECHO TRIBUTARIO |
|
650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
|
650 | 4 |
_928417 _aARBITRAJE |
|
650 | 7 |
_966265 _aRESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS |
|
650 | 4 |
_aCONTRIBUYENTES _941169 |
|
650 | 4 |
_aDERECHOS _942389 |
|
650 | 4 |
_aDERECHO COMUNITARIO EUROPEO _941975 |
|
650 | 4 |
_aUNION EUROPEA _948644 |
|
773 | 0 |
_9161017 _oOP 2141/2019/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 8/9, August / September 2019, p. 715-724 |
|
942 | _cART |