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The European Commission is seeking feedback on the EU's tax dispute resolution framework through a targeted consultation launched on 12 March 2024. This initiative aims to gather insights on the effectiveness of measures addressing cross-border tax disputes and double taxation issues that affect businesses and individuals. Double taxation, where multiple countries tax the same income or profits, often results from national rule discrepancies or varied interpretations of Double Taxation Treaties.

The Directive on Tax Dispute Resolution Mechanisms (DRM), effective from 1 July 2019, seeks to streamline dispute resolution with clearer rules and tighter deadlines, enhancing the EU business climate, fostering investment, and building trust in public administration. The Commission's review, as stipulated in Article 21 of the DRM, focuses on early implementation outcomes. Stakeholders are invited to share their experiences by 10 May 2024, contributing to an informed assessment of the Directive's impact.

Source: DG TAXUD