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On Tuesday 23 May 2017 the Council reached an agreement on the future adoption of the Council Directive on Double Taxation Dispute Resolution Mechanisms in the European Union (the Directive). Once the European Parliament has given its opinion on the Directive and the Council has given its final vote, the Directive will apply to any complaint submitted from 1 July 2019 onwards with respect to those questions related to a tax year starting on or after 1 January 2018. See also our earlier Flash on this topic.
The Financial Regulatory News Updates: an overview in which our Banking and Finance Practice Group highlights: