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New EU System for Dispute Resolution in Force

03 July 2019

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Approved Changes

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European Union

The European Commission has issued a release announcing the new system for dispute resolution introduced by Council Directive (EU) 2017/1852 of 10 October 2017, which came into force from 1 July 2019. The release notes that the new system should help to better resolve tax disputes because Member States now have a legal duty to take conclusive decisions, including that: Taxpayers facing tax disputes that arise from bilateral tax agreements or conventions that provide for the elimination of double taxation can now initiate a mutual agreement procedure whereby the Member States in question must try to resolve the dispute amicably...