Cross-border resolution of tax disputes for SMEs – Consultation
The EU Commission is working on an EU cooperative compliance programme, the objective of which would be to allow tax administrations to resolve together, in a preventive manner, cross-border tax issues faced by small and medium-sized enterprises operating within the EU.
Taxpayers will be able to submit to the tax administration of their Member State of residence a problem they face in the area of taxation in their cross-border activities. This would be communicated by said tax administration to their relevant counterpart in the other Member State so as to attempt to reach a common decision on the problem.
The Commission has launched a consultation, inviting stakeholders to share their experience on the current cross-border resolution of issues or disputes, their expectations and any ideas that would help shape a framework that will support businesses within the EU.
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The closing date is 15 September 2021.