This article intends to analyse whether the participation of a taxpayer can be further enhanced in tax dispute resolution under Directive (EU) 2017/1852. As a response to increasing arguments in support of a taxpayer’s participation, the analysis engages with broader legal concepts and human rights law with a specific focus on the right to a fair trial and normative standards. With this distinction of arguments in mind, the article outlines policy options of increasing the participation of the taxpayer in the procedure
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