EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?

Journal
Voje, J.
European Union
European Taxation 2018 (Volume 58), No. 7
PriceUSD 45

This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be timely and to encourage a harmonized approach by national courts. Further, the author recommends the introduction of a specialized European tax court.