Attuazione della direttiva(UE) 2017/1852 del Consiglio, del 10 ottobre 2017, sui meccanismi di risoluzione delle controversie in materia fiscale nell’Unione europea.

This legislative decree implements Council Directive (EU) 2017/1852 into national law. It establishes formal procedures to resolve tax disputes between EU Member States and between taxpayers and tax authorities. The goal is to ensure legal certainty and prevent double taxation within the single market. Taxpayers and businesses operating across EU borders are primarily affected. The decree provides clearer rules and faster processes for resolving disagreements regarding tax treatments and cross-border tax obligations.