Tax Dispute Resolution
Subtitle: A commentary on the EU Council Directive 2017/1852
By: edited by Raul-Angelo Papotti
Publisher: Kluwer Law International
Published: 2020
Place of publication: Den Haag
Language: eng
Number of pages: 247
ISBN-13: 9789403523606; 9789403523613; 9789403523620
Subjects: Tax protests and appeals; Conflict of laws; Taxation; Dispute resolution (Law); Law and legislation; Tax administration and procedure; Internationaal belastingrecht; Europees recht
Description: Tax Dispute Resolution' is a very thorough and detailed book, which explains the law and application of EU Council Directive 2017/185 in each jurisdiction. In recent decades, there has been a steady growth in the number of audits and tax assessments carried out by national tax administrations. National legislatures and international organizations have also begun to study and develop new dispute resolution mechanisms that are more effective than those currently available. Notable among these mechanisms is EU Council Directive 2017/1852, which heralded a new era of EU tax legislation seeking to ensure a comprehensive legal framework for dispute resolution in tax matters involving all the Member States.
Notes: Includes index.