Consultation outcome

Double Taxation Dispute Resolution (EU) Regulations

From:
HM Revenue & Customs
Published
1 July 2019
Last updated
23 January 2020 鈥� See all updates
This consultation has concluded

Detail of outcome

Following the consultation, we have made minor technical amendments to help clarify the regulations.

You can read:

Original consultation

Summary

This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.

This consultation ran from
to

Consultation description

The Regulations would support an improved mechanism to tackle double taxation within the EU by introducing a more robust system of dispute resolution involving member States.

They would strengthen affected taxpayers鈥� rights in the UK and allow them, among other things, to bring complaints about double taxation disputes and to make requests for the purposes of resolving those disputes.

Documents

PDF, 328 KB, 32 pages

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Updates to this page

Published 1 July 2019
Last updated 23 January 2020 show all updates

  1. Published the outcome, including a link to the regulations and the explanatory memorandum and a link to the tax information and impact note.

  2. The consultation has been concluded.

  3. First published.

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