J. Voje’s scientific contributions

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Publications (1)

EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?
  • Article

June 2018

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1 Read

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12 Citations

European Taxation

J. Voje

This article examines the dispute resolution mechanisms available under the EU Tax Dispute Resolution Directive (2017/1852). Although the EU Tax Dispute Resolution Directive introduces substantive improvements, the author calls for supplementary measures and guidance to ensure that the procedure will be timely and to encourage a harmonized approach by national courts. Further, the author recommends the introduction of a specialized European tax court.

Citations (1)

... Where the OECD has failed, that is, in granting an efficient and robust dispute resolution mechanism, other regional solutions, limited in their application, have proven more effective. This is the case of the European Union and its long-standing experience in dispute-settling mechanisms (Moramarco and Orlandoni 2020;Perrou 2019;Voje 2018). ...

Reference:

The OECD Dispute Resolution System in Tax Controversies
EU Tax Dispute Resolution Directive (2017/1852): Paving the Path Toward a European Tax Court?
  • Citing Article

  • June 2018

European Taxation

J. Voje