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