ÚLTIMAS ACTUACIONES EN MATERIA DE ARBITRAJE TRIBUTARIO DENTRO DE LA UNIÓN EUROPEA: LA DIRECTIVA (UE) 2017/1852 DEL CONSEJO, DE 10 DE OCTUBRE DE 2017, RELATIVA A LOS MECANISMOS DE RESOLUCIÓN DE LITIGIOS FISCALES
DOI:
https://doi.org/10.31501/ealr.v11i2.11742Abstract
El presente trabajo tiene por objeto analizar la estructura, contenido y efectos de la nueva Directiva (UE) 2017/1852 del Consejo, de 10 de octubre de 2017, relativa a los mecanismos de resolución de litigios fiscales en la Unión Europea, la cual establece un marco armonizado y transparente para resolver litigios dirigido a favorecer un entorno empresarial propicio a las inversiones que otorgue seguridad jurídica y donde los mecanismos de resolución sean integradores, eficaces y sostenibles.
The purpose of this paper is to analyze the structure, content and effects of the new Directive (EU) 2017/1852 of the Council, of October 10, 2017, relating to the mechanisms of resolution of tax litigation in the European Union, which establishes a harmonized and transparent framework to resolve litigation aimed at favoring a business environment conducive to investments that provide legal security and where the resolution mechanisms are inclusive, effective and sustainable.
El presente trabajo tiene por objeto analizar la estructura, contenido y efectos de la nueva Directiva (UE) 2017/1852 del Consejo, de 10 de octubre de 2017, relativa a los mecanismos de resolución de litigios fiscales en la Unión Europea, la cual establece un marco armonizado y transparente para resolver litigios dirigido a favorecer un entorno empresarial propicio a las inversiones que otorgue seguridad jurídica y donde los mecanismos de resolución sean integradores, eficaces y sostenibles.
The purpose of this paper is to analyze the structure, content and effects of the new Directive (EU) 2017/1852 of the Council, of October 10, 2017, relating to the mechanisms of resolution of tax litigation in the European Union, which establishes a harmonized and transparent framework to resolve litigation aimed at favoring a business environment conducive to investments that provide legal security and where the resolution mechanisms are inclusive, effective and sustainable.
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