EU Tax Dispute Resolution Mechanisms Regulations 2019

The European Union Tax Dispute Resolution Mechanisms Regulations, 2019 came into effect on 1 July 2019 (LN 159 of 2019 published on 12 July 2019).

The rules, which implement the provisions of Council Directive (EU) 2017/1852, regulate the  mechanism for resolving disputes between Malta and other Member States arising from the interpretation and application of agreements and conventions that provide for the elimination of double taxation of income and, where applicable, capital.

The rules apply to any complaint submitted on or after 1 July 2019 concerning a dispute relating to income or capital earned in or after the year immediately preceding the year of assessment 2019.

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