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2016/0338(CNS)COM(2016)686

Double Taxation Dispute Resolution Mechanisms Directive

Proposal for a COUNCIL DIRECTIVE on Double Taxation Dispute Resolution Mechanisms in the European Union

Stage
In force, reached 14 Oct 2017
In force
In force since 3 Nov 2017 · CELEX 32017L1852
Transposition deadline
30 Jun 2019
Procedure
Directive · Consultation procedure
Lead DG
DG TAXUD
Commissioner
Pierre Moscovici
Last activity
3 Nov 2017
12 entries · record as of 30 Sept 2026

Where it stands

Latest: Publication in the Official Journal, 14 Oct 2017.

Show the earlier record: 2 dates, 25 Oct 2016 to 10 Nov 2016
  1. 25 Oct 2016
    • Adoption by Commission
  2. 10 Nov 2016
    • Discussions within the Council or its preparatory bodies
  1. 11 Jan 2017
    • Discussions within the Council or its preparatory bodies
  2. 13 Jan 2017
    • Discussions within the Council or its preparatory bodies
  3. 23 May 2017
    • Discussions within the Council or its preparatory bodies
  4. 1 Jun 2017
    • Discussions within the Council or its preparatory bodies
  5. 6 Jul 2017
    • EP decision on amendments to the legislative proposal
    • EP opinion on 1st reading
  6. 29 Sept 2017
    • Discussions within the Council or its preparatory bodies
  7. 10 Oct 2017
    • Adoption of the legislative act
    • Discussions within the Council or its preparatory bodies
  8. 14 Oct 2017
    • Publication in the Official Journal
76 amendments

Amendments

Tabled between 28 Jun 2017 and 30 Jun 2017. The texts are in the amendment documents below.

By committee

  • ECON72

Covers 72 of the 76 amendments.

By author

  • Fabio de Masi4
  • Kateřina Konečná4
  • Lynn Boylan4
  • Merja Kyllönen4

Amendments each member tabled or co-signed, among signers matched to our directory. The record names a matched author on 4 of the 76 amendments.

By article

  • Article 16 – paragraph 3 – subparagraph 23
  • Article 16 – paragraph 22
  • Recital 5 a (new)2
  • Annex I – heading 12 – line 2 a (new)1
  • Annex I – heading 5 – line 2 a (new)1
  • Article 1 – paragraph 41
  • Article 10 – paragraph 1 – introductory part1
  • Article 10 – paragraph 1 – subparagraph 21
  • Article 10 – paragraph 31
  • Article 12 – paragraph 1 – introductory part1
Show 20 more provisions
  • Article 13 – paragraph 11
  • Article 13 – paragraph 21
  • Article 14 – paragraph 11
  • Article 14 – paragraph 31
  • Article 15 – paragraph 21
  • Article 15 – paragraph 3 – point a1
  • Article 15 – paragraph 3 – point b1
  • Article 15 – paragraph 61
  • Article 16 – paragraph 3 – subparagraph 11
  • Article 16 – paragraph 41
  • Article 16 – paragraph 51
  • Article 17 – paragraph 11
  • Article 21 a (new)1
  • Article 3 – paragraph 11
  • Article 3 – paragraph 21
  • Article 3 – paragraph 3 – point a1
  • Article 3 – paragraph 3 – point d1
  • Article 3 – paragraph 3 – point e – point iii1
  • Article 3 – paragraph 3 – point f1
  • Article 3 – paragraph 51

Covers 34 of the 76 amendments.

1 act

Delegated and implementing acts beneath it

By status: 1 published.

ActKindStatusAdoption
Commission Implementing Regulation (EU) 2019/652Implementing · RegulationPublished05/2019

Titles link to EUR-Lex where the act has been published.

9 documents

Documents

Newest first. Each opens at its source.

Summary

Generated

The Council directive establishes mandatory dispute resolution mechanisms for double taxation conflicts between EU member states, replacing the previous voluntary arbitration convention. It introduces binding timelines and procedures for resolving transfer pricing and permanent establishment disputes. The directive primarily affects multinational enterprises and tax authorities.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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