Initiative on Improving double taxation dispute resolution mechanisms

EESC opinion: Initiative on Improving double taxation dispute resolution mechanisms

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.

Downloads

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