This article examines Legislative Decree 49/2020, transposing the dispute resolution mechanisms of the EU Tax Dispute Resolution Directive (2017/1852) into Italian national law. The Decree introduces a new mechanism that is of particular relevance in respect of the resolution of tax disputes between Italy and other EU Member States. It provides for a binding and mandatory procedure for the competent authorities and for compatibility with domestic litigation and pre-litigation administrative settlement. Some interpretative issues concerning the scope of application of the Directive and the possibility of the procedure being available in respect of criminal conduct remain open.