Revenue eBrief No. 165/23

17 July 2023

Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019

Tax and Duty Manual Part 35-02-10 - Guidelines on the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 - has been created.

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 one or more EU Member States arising from the interpretation or application of double taxation agreements and the EU Arbitration Convention. 

It builds on existing dispute resolution mechanisms contained in double taxation agreements and the EU Arbitration Convention and provides for a more streamlined approach to the effective resolution of tax disputes which could give rise to double taxation for taxpayers. It does not replace or amend Ireland’s double taxation agreements or the EU Arbitration Convention.

The Directive aims to provide taxpayers, both individuals and companies, with a more effective and efficient framework for the resolution of tax disputes. 

The Directive has been transposed in Ireland by:

• European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019), and
• European Union (Tax Dispute Resolution Mechanisms) (Amendment) Regulations (S.I. No. 673 of 2020),

(collectively, the “Regulations”).

The purpose of this new manual is to provide guidance on the dispute resolution procedures contained in the Regulations.