European Union - EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?
- European Union
- J. Voje
- European Taxation, 2018 (Volume 58), No 7
- 13 June 2018
This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be timely and to encourage a harmonized approach by national courts. Further, the author recommends the introduction of a specialized European tax court.