A Commentary on the EU Council Directive 2017/1852
A Commentary on the EU Council Directive 2017/1852
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.
Levertijd: 5 tot 10 werkdagen
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.
What’s in this book:
Following an introduction describing the Directive and analysing its most salient features, each individual country chapter, written by eminent tax partners and tax litigation specialists from key European jurisdictions, reports the relevant domestic implementing measures with commentary, relevant case law, and details of mutual agreement procedures (MAPs) and arbitration outcomes. Each country chapter fully addresses key legal and practical issues, such as: