GTL Summary:

This article delegates the responsibility for establishing a tax dispute resolution framework to each individual Member State. It mandates that each state must define the specific conditions and provisions for taxpayers to lodge objections against decisions issued by the Competent Tax Administration. Furthermore, the article explicitly guarantees the right of recourse to the competent local judicial bodies. This ensures that taxpayers have a legal pathway to appeal administrative tax decisions within the domestic court system of their respective Member State, thereby localising the entire objections and appeals process under the relevant national law of each country.