On March 12, 2024 the European Commission he European launched a targeted consultation giving stakeholders the chance to give feedback on the functioning of the EU’s framework to help resolve cross-border tax disputes for businesses and citizens in relation to double taxation issues. The deadline for submissions to this consultation is May 10, 2024.

On July 1, 2019 Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union came into force. Article 21 (Review) arranges that by June 30, 2024, the Commission is to evaluate the implementation of the Directive and to present a report to the Council. The article further arrange that such report shall, if appropriate, be accompanied by a legislative proposal.

With respect to the aforementioned evaluation the European Commission is now conducting a review and preparing a report on the functioning of the Directive, with a focus on the Directive’s implementation in its first years. To this end European Commission seeks to obtain stakeholders’ views.

Stakeholders that wish to provide input can find the consultation here. Please note that for being able to participate in the consultation one needs an EU-login which can be very simply obtained via a simple registration process.

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