Consultation outcome

Double Taxation Dispute Resolution (EU) Regulations

• From: HM Revenue & Customs
• Published: 1 July 2019
• Last updated: 23 January 2020 — 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:

• the Double Taxation Dispute Resolution (EU) Regulations 2020, including an explanatory memorandum
• a tax information and impact note

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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
3pm on 1 July 2019 to 11:45pm on 27 August 2019

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’ 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

Draft Double Taxation Dispute Resolution (EU) Regulations 2019

PDF, 328 KB, 32 pages

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Published 1 July 2019

Last updated 23 January 2020 + show all updates

1. 23 January 2020

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

2. 28 October 2019

   The consultation has been concluded.

3. 1 July 2019

   First published.