Luc De Broe appointed to Advisory Commission for tax dispute resolution

Independent persons are drawn from a purpose-compiled list to which they get nominated by Member States in accordance with Directive 017/1852 on tax dispute resolution mechanisms, issued by the European Council.

This directive lays down rules on a mechanism to resolve disputes between Member States when those disputes arise from the interpretation and application of conventions that provide for the elimination of double taxation of income and, where applicable, capital. It also lays down the rights and obligations of the affected persons when such disputes arise.

Directive 017/1852 provides that the dispute can be submitted to an Advisory Commission, composed of independent persons of standing, if the Member States themselves cannot resolve it.

The Advisory Commission is composed of the competent authorities of Member States in dispute and three independent persons.