THE DIRECTIVE LAYS DOWN THE RULES FOR A DISPUTE RESOLUTION MECHANISM BETWEEN MEMBER STATES WHEN THAT DISPUTE ARISES FROM THE INTERPRETATION AND APPLICATION OF AGREEMENTS AND CONVENTIONS THAT PROVIDE FOR THE ELIMINATION OF DOUBLE TAXATION OF INCOME AND, AS APPLICABLE, CAPITALS.

Emphasizing that any afflicted person has the right to submit a complaint in front of any competent national authority of each of the concerned Member States, the Directive also determines the rights and obligations of the parties. Although it shall enter into force on the 4th of November 2017, it shall govern only the disputes that have been lodged after the 1st of July 2019, regarding the incomes and capitals obtained in the tax year commencing on the 1st of January 2018, or even later. Nevertheless, Member States may decide to apply this regulation earlier.

Issuer: the Council of the European Union

Date: October 10 2017