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.