Pros and Cons of the New European Tax Dispute Resolution System and the Spanish Attempt at Transposition

Journal
Luchena Mozo, G.M.
European Union; Spain
European Taxation 2020 (Volume 60), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author examines the Spanish efforts to transpose the EU Dispute Resolution Directive (2017/1852) into Spanish law.