Jan-Ole MüllerFormal-rechtsstaatliche Anforderungen an das Streitbeilegungsverfahren nach der Richtlinie (EU) 2017/1852 über das Verfahren zur Beilegung von Besteuerungsstreitigkeiten in der EU

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How can double taxation disputes in the complex triangular relationship between a taxpayer and multiple EU Member States be resolved appropriately?

Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union (the ‘Dispute Resolution Directive’) requires Member States to establish a standardized dispute settlement procedure aimed at eliminating double taxation of income and assets more effectively than before. The Dispute Resolution Directive thus fits seamlessly into the ongoing efforts to continuously improve European market integration.

Professionals have paid particular attention to its provisions concerning the taxpayer's legal position within the proceedings. This is where the individual's need for effective legal protection intersects with the fiscal sovereignty of the Member States. For both practitioners and academics, a crucial question is whether the new procedure offers taxpayers significant advantages over traditional dispute resolution methods or recourse to the courts of the Member States.

With regard to the formal rule of law principle, this book examines whether the Directive complies with the right to an effective remedy and a fair trial as enshrined in the Charter of Fundamental Rights of the EU. Additionally, the author focuses on the integration of the new procedure into the EU system of legal protection, considering similarities to other forms of international arbitration procedures and the correspondingly relevant CJEU case law. There is significant jurisprudential, practical, and political interest in the clarification of these issues.