Council Directive EU 2017/1852 on tax dispute resolution mechanisms in the European Union

Published 13 November 2017

New Provision

Contributed by Fulvio Graziotto - International Lawyer in Sanremo (Imperia, Italy)

The Directive lays down rules on a mechanism to resolve disputes between Member States when those disputes arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation of income and, where applicable, capital.

It also lays down the rights and obligations of the affected persons when such disputes arise.

Provision: Council Directive (EU) 2017/1852

Classification: International, Tax

Keywords: #EU, #europeanunion, #tax, #taxdispute, #taxdisputeresolution, #fulviograziotto, #legalshield

Any affected person shall be entitled to submit a complaint on a question in dispute to each of the competent authorities of each of the Member States concerned, requesting the resolution thereof.

The complaint shall be submitted within 3 years from the receipt of the first notification of the action resulting in the question in dispute, regardless of whether the affected person has recourse to the remedies available under the national law of any of the Member States concerned.

The affected person shall simultaneously submit the complaint with the same information to each competent authority, and shall indicate in the complaint which other Member States are concerned, and shall ensure that each Member State concerned receives the complaint in a language allowed by the directive.

The directive shall apply to any complaint submitted from 1 July 2019 onwards relating to questions of dispute relating to income or capital earned in a tax year commencing on or after 1 January 2018, and member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Directive by 30 June 2019 at the latest.


on tax dispute resolution mechanisms in the European Union

Effective on: 30 october 2017

Link to the official text: COUNCIL DIRECTIVE (EU) 2017/1852