Full Description
Providing a thorough examination of the Tax Dispute Resolution Directive (TDRD), Giovanni Consolo addresses the uncertainties and challenges that may compromise the effectiveness of the dispute resolution procedure. Additionally, the book provides an in-depth overview of the TDRD's integration within domestic procedures across EU Member States' legal systems.
Key Features:
Critical analysis of the TDRD's procedural rules
Coverage of the legal nature of the TDRD's dispute resolution process
Discussion of the necessity for specific domestic legislation and administrative measures to facilitate the TDRD's successful application
Overview of the TDRD's dispute resolution procedure interactions with domestic dispute settlement procedures (including judicial control of mutual agreements and arbitration decisions)
Examination of the TDRD's potential to harmonize and integrate existing domestic administrative dispute settlement procedures, further enhancing uniformity and efficiency in handling cross-border tax disputes within the EU
Tax Dispute Resolution in the European Union is an indispensable resource for legal practitioners and those that deal with this procedure in their professional activities. It will also be beneficial for scholars, researchers and students interested in tax law and fiscal policy and European law
Contents
Contents
Introduction to Tax Dispute Resolution in the European Union
1 Tax dispute resolution framework within the EU: Weaknesses, opportunities and challenges
2 The Tax Dispute Resolution Directive ('TDRD')
3 TDRD Mutual Agreement Procedure
4 TDRD arbitration procedure
5 Interactions with domestic dispute settlement procedures
6 Conclusion to Tax Dispute Resolution in the European Union
Bibliography
