Revenue has published a new Tax and Duty Manual on the dispute resolution procedures contained in the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019.
The European Union’s Directive on tax dispute resolution mechanisms ((EU) 2017/1852 of 10 October 2017) (the “Directive”) sets out a framework for the resolution of tax disputes between Ireland and other EU Member States. The Directive has been transposed into Irish law by The European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019) and the European Union (Tax Dispute Resolution Mechanisms) (Amendment) Regulations (S.I. No. 673 of 2020).
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