DESCRIPTION:
"European legal act aiming to improve the system for resolving disputes over tax agreements between EU countries, thus giving both citizens and businesses greater certainty and more timely decisions. It concerns in particular disputes over double or multiple taxation — where 2 or more countries claim the right to tax the same income or profits. It builds upon the 1990 convention on the elimination of double taxation which is limited to disputes over transfer pricing and the allocation of profits to permanent establishments (also known as the Union Arbitration Convention — UAC).
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| eira:ABB | eira:BindingInstrumentRequirement |
| dct:modified | 2023-07-26 |
| dct:spatial | EU |
| dct:identifier | http://data.europa.eu/eli/dir/2017/1852/oj |
| dct:title | Directive (EU) 2017/1852 EU tax dispute resolution system |
| dct:description | Directive (EU) 2017/1852 is a European Union regulation that establishes mechanisms 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 capital. |
| dct:publisher | EUR-Lex |
| dct:source | https://eur-lex.europa.eu/eli/dir/2017/1852/oj |
| skos:example | For instance, if a company operates in two EU Member States and both states claim the right to tax the same income, leading to double taxation, the company can initiate a procedure to resolve this dispute under the mechanisms established by Directive (EU) 2017/1852. The Member States involved will then have to resolve the dispute through mutual agreement or arbitration. |
| eira:concept | eira:SolutionBuildingBlock |
| skos:note | The directive aims to ensure that businesses and citizens can resolve disputes related to the interpretation and application of tax treaties more swiftly and effectively. It also aims to create more certainty and predictability for businesses and citizens. The directive applies to complaints submitted from 1 July 2019 onwards, relating to income or capital earned in a tax year starting on or after 1 January 2018. |
| eira:view | LV-Binding Power and Jurisdiction |