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EU Council agrees its position on taxation dispute resolution mechanisms

The EU Council reached an agreement on the draft directive. It will adopt its final version once the European Parliament has given its opinion.

Member states are expected to transpose the directive into their national law by 30 June 2019.

The rules will apply to complaints submitted after that date on issues relating to the tax year starting on or after 1 January 2018. The member states can agree to apply the directive to complaints related to earlier tax years as well.

The proposal for a Council directive on double taxation dispute resolution mechanisms aims to introduce a more coordinated EU approach to taxation dispute resolution.

It aims to set up a mechanism for resolving disputes between member states that may arise from the application of agreements that provide for the elimination of double taxation.

The draft legislation concerns businesses that operate in several EU member states, and also individuals, as well as the rights of those persons.

The directive aims to make the resolution of disputes relating, in particular, to double taxation more effective and efficient, more accessible to taxpayers and more transparent.

The proposal is part of the EU's wider effort to create a fair and efficient corporate tax system in the EU, and to enhance tax certainty.

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