歐洲理事會就一份旨在解決歐盟內部雙重征稅爭端的條例草案中達成一致。
該條例草案要求解決爭端的機制必須具有強制性和約束力,并在明確時限內達成結果。
歐洲理事會就以下問題達成一致:
·條例適用范圍——即條例應涵蓋的爭端類型。歐洲議會就大體范圍達成一致,但對于不涉及雙重征稅的稅收爭端,有可能按個案處理;
·保證獨立仲裁員獨立性的標準。與會者同意,仲裁員不能成為稅務咨詢公司的雇員,或在專業基礎上提供稅務咨詢;
·若歐盟成員國同意,有可能設立一個常設機構以解決稅收爭端案件。
一旦歐洲議會給出意見,理事會將通過該條例。歐盟成員國將在2019年6月30日之前,將該條例納入本國法律法規體系。條例將適用于2018年1月1日及之后納稅年度提交的稅收爭端投訴。成員國也可同意將這一條例適用于之前納稅年度的相關投訴案件。
EU Reaches Agreement On Resolving Tax Treaty Disputes
The European Council has reached a compromise on a new draft directive aimed at resolving double taxation disputes within the European Union.
The draft directive requires dispute resolution mechanisms to be mandatory and binding, with clear time limits and an obligation to reach results.
The Council reached a compromise on the following issues:
Scope of the directive – that is, the types of disputes that should be covered. The Council agreed on a broad scope but with the possibility, on a case-by-case basis, of excluding disputes that do not involve double taxation;
Criteria to ensure the independence of those appointed to a pool of independent arbitrators. It was agreed that arbitrators must not be employees of tax advice companies or have given tax advice on a professional basis;
The possibility of setting up a permanent structure to deal with dispute resolution cases if member states so agree.
The Council will adopt the directive once the European Parliament gives its opinion. Member states will have until June 30, 2019, to transpose the directive into national laws and regulations. It will apply to complaints submitted after that date on questions relating to the tax year starting on or after January 1, 2018. The member states may however agree to apply the directive to complaints related to earlier tax years.