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European Union - The EU Dispute Resolution Directive (2017/1852) and Fair Trial Protection under Article 47 of the EU Charter of Fundamental Rights

Country:
European Union
Author:
D. De Carolis
Issue:
European Taxation, 2018 (Volume 58), No 11
Published:
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.
 
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