Newsalert | Tax 29/10/2026

On 22 October 2026, Advocate General Laulhé Shaelou delivered her Opinion in Case C-497/25, UAB ‘Maxima LT’ v Valsts ieņēmumu dienests. The case gives the Court of Justice of the European Union its first opportunity to interpret Council Directive (EU) 2017/1852 on tax dispute resolution mechanisms in the European Union. The Opinion concludes that, for purposes of requesting that the case goes to arbitration, double taxation under the DRM Directive requires actual taxation in two Member States and does not extend to situations where income is exempt in one of them.

Chiomenti Professionals analyzed the key elements of the case in the latest newsalert, highlighting the background to the dispute, the questions referred for a preliminary ruling, the Advocate General’s Opinion and the potential implications for the interpretation of the EU tax dispute resolution framework.