Taxpayers’ Rights

Type

Journal

Author

Kokott, J.

Country

European Union

Published Date

December 16, 2019

Issue

European Taxation 2020 (Volume 60), No. 1

DOI

https://doi.org/10.59403/20t111m

Document

Go to Tax Research Platform

In this article, the author discusses the fundamental rights of taxpayers in the context of the new EU Tax Dispute Resolution Directive (2017/1852).