What Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union requires
This directive establishes a mandatory and binding dispute resolution mechanism for tax disputes between EU Member States arising from double taxation agreements. It requires that if a Mutual Agreement Procedure (MAP) does not resolve a dispute within two years, the taxpayer can request the setup of an Advisory Commission to issue an opinion, leading to a binding final decision (Article 6 & 15).
Pillar: Banking & Global Finance · Authority: Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017L1852
SHA-256 integrity: 558efb9c10be12699c122aa5c10cb62a9202224484928db54114ab5443446dcb
Primary Citations — 7 traced to source
- Council Directive (EU) 2017/1852, Article 3 - The Complaint
- Council Directive (EU) 2017/1852, Article 4 - Mutual agreement procedure
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