SI 2020/51 - The Double Taxation Dispute Resolution (EU) Regulations 2020

Released 23 January 2020

SI 2020/51 implements Directive (EU) 2017/1852 on tax dispute resolution mechanisms for periods commencing on or after 1 January 2018.

The Double Taxation Dispute Resolution (EU) Regulations 2020 implement Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union (“the Directive”). The purpose of the Directive is to ensure the effective resolution of disputes, which affect particular taxpayers in the European Union, concerning the interpretation and application of double taxation treaties between member States. The regulations make provision governing complaints in respect of questions in dispute between the Commissioners and at least one other competent authority; the resolution of the question in dispute; the composition of and procedure for an Advisory Commission, including information sharing and costs; and the composition and form of an Alternative Dispute Resolution Commission. The regulations come into force on 14 February 2020, with effect, as required by the Directive, in relation to income earned or capital gained in a tax period of 12 months commencing on or after 1 January 2018.

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