Home > All journals > Intertax > 47(8) >
Taxpayer Rights and Taxpayer Participation in Procedures Under the Dispute Resolution Directive
$25.00 - Rental (PDF) *
$49.00 - Article (PDF) *
*service fee may apply
Taxpayer Rights and Taxpayer Participation in Procedures Under the Dispute Resolution Directive
Katerina Perrou
Intertax
Volume 47, Issue 8/9 (2019) pp. 715 – 724
https://doi.org/10.54648/taxi2019070
Abstract
The article examines the compatibility of the provisions of the Dispute Resolution Directive with the fair trial guarantees provided by the EU Charter of Fundamental Rights and the impact that the recent case law of the CJEU on the extent of its own competence may have on the design of the dispute resolution mechanism that the Directive provides for.
Extract