Access to the 90/436/EEC Arbitration Convention and the Directive 2017/1852 on tax dispute resolution mechanisms in the European Union in tax fraud cases

Abstract

This article critically addresses the access to the two dispute resolution mechanisms in the application of Double Taxation Conventions that exist in the European Union, namely the 1990 Convention and the 2017 Directive on tax dispute resolution mechanisms, in cases of tax fraud. It aims at showing the multiple shortcomings in the current design of these rules and at proposing solutions that imply a better treatment of that subject matter.