{
  "url": "https://openlegislation.uk/eu-directive-2017-1852",
  "json_url": "https://openlegislation.uk/eu-directive-2017-1852.json",
  "id": "eudr/2017/1852",
  "title": "Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union",
  "short_title": "Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union",
  "long_title": "Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union",
  "citation": "EU Directive 2017/1852",
  "type": "eudr",
  "year": "2017",
  "number": "1852",
  "version": "current",
  "date": "2017-10-10",
  "revised": false,
  "valid_from": null,
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Subject matter and scope",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Complaint",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Mutual agreement procedure",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Competent authority decision concerning the complaint",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Dispute resolution by the Advisory Commission",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Appointments by competent courts or national appointing body",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/8",
      "kind": "article",
      "number": "8",
      "heading": "The Advisory Commission",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/9",
      "kind": "article",
      "number": "9",
      "heading": "The list of independent persons of standing",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/10",
      "kind": "article",
      "number": "10",
      "heading": "The Alternative Dispute Resolution Commission",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/11",
      "kind": "article",
      "number": "11",
      "heading": "Rules of Functioning",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/12",
      "kind": "article",
      "number": "12",
      "heading": "Costs of proceedings",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/13",
      "kind": "article",
      "number": "13",
      "heading": "Information, evidence and hearings",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/14",
      "kind": "article",
      "number": "14",
      "heading": "The opinion of the Advisory Commission or Alternative Dispute Resolution Commission",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/15",
      "kind": "article",
      "number": "15",
      "heading": "Final decision",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/16",
      "kind": "article",
      "number": "16",
      "heading": "Interaction with national proceedings and derogations",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/17",
      "kind": "article",
      "number": "17",
      "heading": "Special provisions for individuals and smaller undertakings",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/18",
      "kind": "article",
      "number": "18",
      "heading": "Publicity",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/19",
      "kind": "article",
      "number": "19",
      "heading": "Role of the Commission and administrative support",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/20",
      "kind": "article",
      "number": "20",
      "heading": "Committee procedure",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/21",
      "kind": "article",
      "number": "21",
      "heading": "Review",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/22",
      "kind": "article",
      "number": "22",
      "heading": "Transposition",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/23",
      "kind": "article",
      "number": "23",
      "heading": "Entry into force",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "article/24",
      "kind": "article",
      "number": "24",
      "heading": "Addressees",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/article-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/eu-directive-2017-1852/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/eu-directive-2017-1852/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/eu-directive-2017-1852/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/eu-directive-2017-1852/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2017/1852",
    "retrieved_at": "2026-11-01T15:21:31.995462+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}