The last component of this lecture then deals with problems of executing administrative assistance and rendering administrative assistance in the service of documents. Therefore, there is no guarantee that the treaties are applied uniformly in both countries and thus this situation may result in taxation conflicts. Should a form of taxation arise contrary to the treaty it is first of all the task of the revenue authorities to find a mutually acceptable solution. However, this outcome cannot be guaranteed to the taxpayer. The lecture examines whether these taxation conflicts can be solved by the introduction of courts of arbitration or by calling on the European Court of Justice.
Numerous conflicts arise from the different interpretation of regulations contained in the treaties.