For this reason, it is necessary that mechanisms available in the Union ensure the enforceable resolution of double taxation disputes and the effective and timely elimination of the double taxation at stake.
Zato morajo mehanizmi, ki so v Uniji na voljo, zagotavljati izvršljivo reševanje sporov glede dvojnega obdavčevanja in učinkovito ter pravočasno odpravljanje zadevnega dvojnega obdavčevanja.