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Vérgez, Juan Calvo
Economic analysis of law review, 05/2020, Volume: 11, Issue: 2Journal Article
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.
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