Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms in the European Union Article 20

Committee procedure

Article 20

1.   The Commission shall be assisted by the Committee on Dispute Resolution. That Committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 2.   Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.