Italy implements the new procedure for the resolution of cross-border double taxation disputes

EU Directive 2017/1852 (Dispute Resolution Mechanism – DRM) of 10 October 2017 sets out the common legal framework for the resolution of cross-border tax disputes by providing a clearer framework about the taxpayer’s right and setting out time-limits to take a decision, in order to create a business environment more conducive. The legislative Decree n. 49 of 10 June 2020, enacting the EU Directive n. 2017/1852 after a year of delay, implements new rules to resolve tax disputes between Italian and other European Union (EU) tax authorities. The new procedure does not preclude to start a litigation proceeding and can be established even if the Italian Revenue Agency and the taxpayer reached a pre-litigation administrative settlement on the tax issue.

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