What EU Tax Dispute Resolution Directive 2017/1852 - Double Taxation Dispute Mechanism requires
Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union requires Member States to resolve double taxation disputes between EU Member States within 2 years of a complaint being accepted. Where the mutual agreement procedure (MAP) fails to resolve the dispute, the case must be referred to an Advisory Commission within 50 days. The Advisory Commission issues an opinion within 6 months. The Directive applies to disputes arising from 1 January 2018 and income years from 2018.
Pillar: Tax & Transfer Pricing · Authority: European Commission (DG Taxation and Customs Union; TAXUD); Council of the EU · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32017L1852
SHA-256 integrity: 73531149bbbe24003d0acfad3deebbfa949803835eeb7e6e5fbe11d446ec3e22
Primary Citations — 8 traced to source
- Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union, OJ L 265, 14.10.2017, pp. 1-14
- Directive 2017/1852 Article 3 - complaint submission: taxpayer must file within 3 years of first notification of disputed action; complaint must include required information
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