Tax Dispute Resolution Mechanisms in the European Union

The Belgian Minister of Finance has just signed a Royal Decree in which Bernard Peeters, Director of the WTS Global Board, and three other tax specialists have been appointed for the Belgian list of independent persons of standing who can form part of an Advisory Commission for dispute resolution.

In 2017 the European Council issued a directive on tax dispute resolution mechanisms: 

"This Directive lays down rules on a mechanism to resolve disputes between Member States when those disputes arise from the interpretation and application of agreements and conventions that provide for the elimination of double taxation of income and, where applicable, capital. It also lays down the rights and obligations of the affected persons when such disputes arise. “ (art. 1)

This directive provides that the dispute can be submitted to an Advisory Commission if the member states themselves cannot resolve it.

Article 9 of this directive provides further that the member states must draw up a list of independent persons of standing who can form part of such an Advisory Commission.

We are pleased to share, that the Belgian Minister of Finance has just signed a Royal Decree in which Bernard Peeters, Director of the WTS Global Board and three other tax specialists have been appointed for the Belgian list.

Download the ´COUNCIL DIRECTIVE (EU) 2017/1852 of 10 October 2017´ here.