Volume 28 (2019)

Volume 28 (2019) / Issue 1

Ilse De Troyer, 'The Tax Debtor’s Right of Defence in Case of Cross-Border Collection of Taxes' (2019) 28 EC Tax Review, Issue 1, pp. 18–31


In its recent Donnellan judgment (28 April 2018, C-34/17), the CJEU provides some clarification with regard to the protection of a tax debtor’s right of defence in situations of cross-border assistance for the recovery of tax claims and tax related penalties. At the same time, this decision leads to a number of new questions, in particular with regard to the correct interpretation of Article 14 of Directive 2010/24 on mutual tax recovery assistance.

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ISSN: 0928-2750
ID: ECTA2019003