欧洲理事会就一份旨在解决欧盟内部双重征税争端的条例草案中达成一致。
该条例草案要求解决争端的机制必须具有强制性和约束力,并在明确时限内达成结果。
欧洲理事会就以下问题达成一致:
·条例适用范围——即条例应涵盖的争端类型。欧洲议会就大体范围达成一致,但对于不涉及双重征税的税收争端,有可能按个案处理;
·保证独立仲裁员独立性的标准。与会者同意,仲裁员不能成为税务咨询公司的雇员,或在专业基础上提供税务咨询;
·若欧盟成员国同意,有可能设立一个常设机构以解决税收争端案件。
一旦欧洲议会给出意见,理事会将通过该条例。欧盟成员国将在2019年6月30日之前,将该条例纳入本国法律法规体系。条例将适用于2018年1月1日及之后纳税年度提交的税收争端投诉。成员国也可同意将这一条例适用于之前纳税年度的相关投诉案件。
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.