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Perrou , Katerina --- "Dispute resolution and taxpayer participation" [2020] ELECD 181; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 541

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 25

Section Title: Dispute resolution and taxpayer participation

Author(s): Perrou , Katerina

Number of pages: 21

Abstract/Description:

In this chapter, Katerina Perrou examines tax dispute resolution in the European Union with an emphasis on the participation of taxpayers in the process. As bilateral tax (treaty) disputes are traditionally resolved at the administrative (intergovernmental) level, there is a long recognized shortfall of taxpayer participation that can impact procedural rights as protected in the European Convention of Human Rights and the EU Charter of Fundamental Rights, such as the right to an effective remedy and the right to a fair trial. The chapter analyses the tension between the practice of dispute resolution and the protection of the aforementioned rights and the implications of the recent adoption of the Tax Dispute Resolution Directive (Directive 2017/1852). Separately from this, a second key problem is analysed: under what circumstances does the autonomous EU law and the supreme position of the Court of Justice allow the existence of dispute resolution mechanisms that – while standing outside the boundaries of its judiciary – may affect EU law.