Dispute Resolution

Directive on Tax Dispute Resolution Mechanisms

Filip Debelva Dispute Resolution, Double Taxation

At a recent ECOFIN meeting, consensus was reached on adopting a new Council Directive on Tax Dispute Resolution Mechanisms in the European Union. The Directive will be formally adopted after receipt of the European Parliament's opinion. The author discusses some highlights of the (nearly) adopted Directive. Context The Directive will be titled "Council Directive on … Continue reading Directive on Tax Dispute Resolution Mechanisms

AG Opinion in tax treaty dispute brought before CJ

Joris Luts Direct Taxation, Dispute Resolution, Tax Treaties

TL;DR - CJ has jurisdiction to rule in cases where disputes regarding the interpretation of double tax treaties have been voluntarily submitted to it - Link with EU law is not too strong, in that Member States would be obliged to submit such disputes to the CJ - However, CJ cannot issue injunctions to the Member … Continue reading AG Opinion in tax treaty dispute brought before CJ