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European Union - EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?

Country:
European Union
Author:
J. Voje
Issue:
European Taxation, 2018 (Volume 58), No 7
Published:
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.
 
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