Wet van 10 juli 2019, houdende Invoering van een wettelijk mechanisme ten behoeve van de beslechting van belastinggeschillen tussen lidstaten van de Europese Unie (Wet fiscale arbitrage)

This law establishes a formal legal mechanism to resolve tax disputes between different European Union Member States. It aims to prevent double taxation and ensure that tax disagreements between national authorities are settled efficiently and fairly, promoting legal certainty within the single market. The legislation affects national tax authorities and taxpayers involved in cross-border transactions within the EU. It provides a structured process to settle disputes regarding tax arbitration and prevents conflicting tax treatments across borders.