The European Commission has issued a release announcing the new system for dispute resolution introduced by Council Directive (EU) 2017/1852 of 10 October 2017, which came into force from 1 July 2019. The release notes that the new system should help to better resolve tax disputes because Member States now have a legal duty to take conclusive decisions, including that:
- Taxpayers facing tax disputes that arise from bilateral tax agreements or conventions that provide for the elimination of d…