Dispute Resolution in the EU

The EU Arbitration Convention and the Dispute Resolution Directive

Dispute Resolution in the EU
This book discusses, analyses and evaluates the governance, procedures and functioning of tax dispute resolution mechanisms within the European Union.

Why this book?

The resolution of international tax disputes is an important element of the OECD/G20 BEPS Project, and the outflow of this Project is likely to further accelerate the steady rising of these types of disputes. Within the European Union, there has, since 1990, already been a mechanism available to resolve transfer pricing disputes among Member States (disputes on the allocation of income between associated enterprises and on the attribution of profits to permanent establishments), namely the EU Arbitration Convention. Since its adoption, the Convention has been an important instrument in resolving these disputes. Furthermore, as from 2002, attempts have been made to improve the Convention’s function via a Code of Conduct, which has been developed by the EU Joint Transfer Pricing Forum.

The first part of this book discusses, analyses and evaluates the governance and functioning of the EU Arbitration Convention. The primary focus is on whether the current provisions in that Convention, supplemented by the Code of Conduct, are sufficient to enable transfer pricing disputes to be resolved within a timeframe of 3.5 years. Attention is also paid to the legal and governmental structure of the Convention, its embedment in the European legal order and the number of cases dealt with under its procedures. Based on this description and analysis, detailed recommendations are presented to improve the Convention’s governmental structure and its functioning.

The second part of the book focuses on recent developments regarding tax dispute resolution within the European Union: the adoption of the Directive on tax dispute resolution mechanisms in 2017. Next to discussing and analysing the background of its adoption, its objectives and its provisions, the book also includes an evaluation as to whether the Directive – for each of its proceedings and on an overall level – will constitute an improvement to tax dispute resolution within the European Union. 

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This book is part of the IBFD Doctoral Series

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Author(s)

Harm Mark Pit is working on tax dispute resolution in relation to the BEPS Action 14 Minimum Standard at the OECD and obtained his PhD (Cum Laude) at the University of Groningen.

Dispute Resolution in the EU
Introduction
Chapter 1: History and Recent Developments
Chapter 2: General Overview
Chapter 3: Ratification, Entry into Force, Running Period and Application of Cases
Chapter 4: Usage
Chapter 5: Legal Status
Chapter 6: Relationship with EU Law, International Law, the OECD Model Convention, Double Tax Conventions between Member States and Member States’ Domestic Legislation
Chapter 7: Governance
Chapter 8: Answering the First Research Sub-Question
Chapter 9: Formal Scope of Application
Chapter 10: Material Scope of Application
Chapter 11: Phase I: Application
Chapter 12: Phase II: Unilateral Relief Procedure
Chapter 13: Phase III: Mutual Agreement Procedure (Procédure Amiable)
Chapter 14: Phase IV: Arbitration Procedure
Chapter 15: Phase V: Final Decision and Implementation
Chapter 16: Miscellaneous
Chapter 17: Answering the Second Research Sub-Question
Chapter 18: Answering the Third Research Sub-Question
Chapter 19: Improving the Governance of the EU Arbitration Convention
Chapter 20: Improving the Functioning of the EU Arbitration Convention
Chapter 21: Answering the Central Research Question
Chapter 22: History of the Dispute Resolution Directive
Chapter 23: Objectives, General Overview and Implementation
Chapter 24: Legal Status and Governance
Chapter 25: Formal Scope of Application
Chapter 26: Material Scope of Application
Chapter 27: Phase I: Application
Chapter 28: Phase II: Unilateral Review
Chapter 29: Phase III: Mutual Agreement Procedure
Chapter 30: Phase IV: Arbitration Procedure
Chapter 31: Phase V: Final Decision and Implementation
Chapter 32: Miscellaneous
Chapter 33: Conclusions and Evaluation