Directive on tax dispute resolution mechanisms effective from 1 July 2019

Released 01 July 2019

Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the EU entered into effect from 1 July 2019.

The new directive to ensure quicker and more effective resolution of tax disputes between Member States applies to complaints submitted from 1 July 2019 onwards, relating to questions of dispute in matters of income or capital earned in a tax year commencing on or after 1 January 2018. The new system will help to find solutions for tax disputes between Member States that can arise from the interpretation and application of international agreements and conventions providing for the elimination of double taxation. Estimates show that 2000 such disputes are currently pending in the EU, out of which around 900 are over 2 years old.

For more information, see Fair Taxation: New EU-wide system to resolve tax disputes between Member States applies from today.

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