The Limits to the Participation of the Taxpayer in Tax Dispute Resolution Procedure Under the Dispute Resolution Directive - Intertax View The Limits to the Participation of the Taxpayer in Tax Dispute Resolution Procedure Under the Dispute Resolution Directive by - Intertax The Limits to the Participation of the Taxpayer in Tax Dispute Resolution Procedure Under the Dispute Resolution Directive 48 2

This article intends to analyse whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer’s participation, the analysis engages with broader legal concepts and human rights law with a specific focus on the right to a fair trial and normative standards. With this distinction of arguments in mind, the article outlines policy options of increasing the participation of the taxpayer in the procedure.

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