The European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019) have been signed into law.
The Regulations, which give effect to Council Directive (EU) 2017/1852, entered into force on 1 July and apply to complaints submitted on or after that date, on disputes relating to income or capital for tax years commencing on or after 1 January 2018.
The Regulations are intended to improve tax dispute resolution procedures, by providing for a binding dispute resolution process, with improved tax certainty for taxpayers.
