Директива Совета (ЕС) 2017/1852: ответы с источниками
3 ответа на конкретные вопросы — каждый с дословной цитатой из официального источника и ссылкой на него.
Каждый ответ сверен с дословной цитатой из сохранённой копии источника и прошёл независимую проверку. Это справочная информация, а не юридическая консультация: правила меняются, а исход зависит от ваших обстоятельств.
Налоговое соглашение или акт
В какой срок можно подать заявление о взаимосогласительной процедуре
3 года с первого уведомления, одновременно всем затронутым органам
«within 3 years from the receipt of the first notification of the action resulting in, or that will result in, the question in dispute, regardless of whether the affected person has recourse to the remedies available under the national law of any of the Member States concerned. The affected person shall simultaneously submit the complaint with the same information to each competent authority, and shall indicate in the complaint which other Member States are concerned. The affected person shall ensure that each Member State concerned receives the complaint in at least one of the following languages: (a) one of that Member State's official languages in accordance with national law; or (b) any other language that such a Member State accepts for this purpose. 2. Each competent authority shall acknowledge receipt of the complaint within 2 months from the receipt of the complaint. Each competent authority shall also inform the competent authorities of the other Member States concerned of the receipt of the complaint within 2 months of such receipt. …»
Источник: eur-lex.europa.eu · копия источника от 2026-10-03
3 года с первого уведомления
«within 3 years from the receipt of the first notification of the action resulting in, or that will result in, the question in dispute, regardless of whether the affected person has recourse to the remedies available under the national law of any of the Member States concerned. The affected person shall simultaneously submit the complaint with the same information to each competent authority, and shall indicate in the complaint which other Member States are concerned. The affected person shall ensure that each Member State concerned receives the complaint in at least one of the following languages: (a) one of that Member State's official languages in accordance with national law; or (b) any other language that such a Member State accepts for this purpose. 2. Each competent authority shall acknowledge receipt of the complaint within 2 months from the receipt of the complaint. Each competent authority shall also inform the competent authorities of the other Member States concerned of the receipt of the complaint within 2 months of such receipt. …»
Источник: eur-lex.europa.eu · копия источника от 2026-10-03
С какой даты применяются положения соглашения или акта
Директива применяется к жалобам, поданным с 1 июля 2019 года, и касается доходов или капитала за налоговые периоды, начинающиеся с 1 января 2018 года (ст. 23).
«Article 23 Entry into force This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply to any complaint submitted from 1 July 2019 onwards relating to questions of dispute relating to income or capital earned in a tax year commencing on or after 1 January 2018. Competent authorities of Member States concerned may however agree to apply this Directive with regard to any complaint that was submitted prior to that day or to earlier tax years. Article 24 Addressees This Directive is addressed to the Member States. Done at Luxembourg, 10 October 2017. For the Council The President T. TÕNISTE»
Источник: eur-lex.europa.eu · копия источника от 2026-10-03
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