On 9 November 2020, the Maltese Commissioner for Revenue (CFR) has published new guidance regarding tax dispute resolution mechanisms.
The guidance note provides a general overview of the European Union Dispute Resolution Mechanisms (Directive 2017/1852 of 10 October 2017) Directive Implementation Regulations (SL 123.191). They are not meant to change or replace any provision of the regulations or to add anything to them.
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