European Union - The EU Dispute Resolution Directive (2017/1852) and Fair Trial Protection under Article 47 of the EU Charter of Fundamental Rights
- European Union
- D. De Carolis
- European Taxation, 2018 (Volume 58), No 11
- 11 October 2018
This article explores the potential impact of article 47 of the EU Charter on the EU Dispute Resolution Directive (2017/1852), in particular, whether the principle of fair trial protection may be relied upon in order to improve the level of taxpayer protection within the field of double taxation dispute resolution procedures.