Initiative on Improving double taxation dispute resolution mechanisms

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Adopted on 22/02/2017 - Bureau decision date: 18/10/2016
Reference
ECO/420-EESC-2016-06092-00-00-ac-tra
Opinion Type
Mandatory
Referral
COM(2016) 686 final 2016/0338 CNS
COM(2016) 686 final 2016/0338 CNS
Official Journal
OJ C 173, 31.5.2017, p. 29
Rapporteur
Krister ANDERSSON
Employers - GR I
Sweden
SMEs
Administrative cooperation
Competitiveness
Growth

Key points:

The EESC

  • welcomes the Commission proposal for a Council Directive to improve double taxation dispute resolution mechanisms in the EU.
  • agrees with the Commission that double taxation is one of the biggest tax obstacles to the Single Market.
  • recognises that eliminating double taxation is not by itself sufficient to create a level playing field in the area of taxation.
  • is pleased that the proposed directive adds targeted enforcement blocks to address the main identified shortcomings in the Union Arbitration Convention.
  • also welcomes the flexibility provided to Member States to agree bilaterally on a case by case basis to alternative dispute resolution mechanisms.
  • would like to stress the urgency of implementing this proposal.

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  • Press cut - Faster EU solution for double taxation disputes
  • Comment of the rapporteur Andersson
  • Financial Times - 6.4.2017

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