Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mec... (32017L1852)
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Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union
- COUNCIL DIRECTIVE (EU) 2017/1852
- of 10 October 2017
- on tax dispute resolution mechanisms in the European Union
- Article 1
- Subject matter and scope
- Article 2
- Definitions
- Article 3
- Complaint
- Article 4
- Mutual agreement procedure
- Article 5
- Competent authority decision concerning the complaint
- Article 6
- Dispute resolution by the Advisory Commission
- Article 7
- Appointments by competent courts or national appointing body
- Article 8
- The Advisory Commission
- Article 9
- The list of independent persons of standing
- Article 10
- The Alternative Dispute Resolution Commission
- Article 11
- Rules of Functioning
- Article 12
- Costs of proceedings
- Article 13
- Information, evidence and hearings
- Article 14
- The opinion of the Advisory Commission or Alternative Dispute Resolution Commission
- Article 15
- Final decision
- Article 16
- Interaction with national proceedings and derogations
- Article 17
- Special provisions for individuals and smaller undertakings
- Article 18
- Publicity
- Article 19
- Role of the Commission and administrative support
- Article 20
- Committee procedure
- Article 21
- Review
- Article 22
- Transposition
- Article 23
- Entry into force
- Article 24
- Addressees
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