Quotation Kotha, Ashrita Prasad. 2021. Baseball Arbitration Option under the EU Dispute Resolution Directive: How Well Does It Fare against the Objectives? World Tax Journal. 13 (2)


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Abstract

This article tests the baseball arbitration option that may be adopted by an ad hoc alternative dispute resolution commission (ADRC) against the two overarching goals of the EU Council Directive on Dispute Resolution (2017/1852): establishing an effective and efficient dispute resolution framework and securing a fair trial. The article identifies four specific concerns that undermine the first goal and attempts to provide solutions. To comment on the second goal, it is assessed whether the ADRC is a court or tribunal based on the latest case law. While analysis shows that an ad hoc ADRC is not a tribunal, the author argues that fears regarding lack of independence are not as well founded. Notwithstanding the conclusion, as the goal of a fair trial is an affirmation of the right to good administration that is a general principle of EU law, the article provides suggestions to help achieve this goal.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal World Tax Journal
WU-Journal-Rating new FIN-A, STRAT-C
Language English
Title Baseball Arbitration Option under the EU Dispute Resolution Directive: How Well Does It Fare against the Objectives?
Volume 13
Number 2
Year 2021
Reviewed? Y
URL https://www.ibfd.org/shop/european-unioninternational-baseball-arbitration-option-under-eu-dispute-resolution-directive
DOI n.a.
Open Access N

Associations

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Kotha, Ashrita Prasad (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
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