The Tax Debtor’s Right of Defence in Case of Cross-Border Collection of Taxes - EC Tax Review View The Tax Debtor’s Right of Defence in Case of Cross-Border Collection of Taxes by - EC Tax Review The Tax Debtor’s Right of Defence in Case of Cross-Border Collection of Taxes 28 1

In its recent Donnellan judgment (28 April 2018, C-34/17), the CJEU provides some clarification with regard to the protection of a tax debtor’s right of defence in situations of cross-border assistance for the recovery of tax claims and tax related penalties. At the same time, this decision leads to a number of new questions, in particular with regard to the correct interpretation of Article 14 of Directive 2010/24 on mutual tax recovery assistance.

EC Tax Review