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Alternative title:

Procedura wzajemnego porozumienia przewidziana w Dyrektywie 2017/1852 jako remedium na problem podwójnego opodatkowania w Unii Europejskiej

Creator:

Moskal, Anna

ORCID:

0000-0001-9070-069X

Description:

Tyt. zeszytu: Current Legal Trends and Legal Challenges in the European Union

Abstract:

In order to address the negative consequences of double taxation of the same income or capital belonging to a EU citizen, bi- and multilateral tax treaties have been concluded between the Member States. The EU legislator has enacted legislation introducing measures such as Directive 2003/49/EC, Directive 2011/96/EU and the EU Arbitration Convention to counteract the adverse effects of double taxation. Considering the imperfections in the previous procedures, the Council of the EU has issued Directive 2017/1852 on double taxation dispute resolution mechanisms in the EU, aiming to eliminate the existing shortcomings and to create a harmonized framework for dispute resolution. The aim of this article is to present the phenomenon of double taxation in the EU, to identify the shortcomings of the current mechanisms and to conduct a comprehensive analysis of the procedure provided for in Directive 2017/1852.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jakubowski, Sebastian. Red.

Date issued:

2019

Identifier:

oai:repozytorium.uni.wroc.pl:108488 ; ISSN 1733-5779 ; ISSN 0239-6661

DOI:

10.19195/1733-5779.29.3

Source:

PAd 102060 II

Language:

pol. ; eng.

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 29 (2019), s. 35-45

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2019