The Directive concerns tax dispute resolution mechanisms in order to ensure legal certainty and achieve fairer taxation in the EU. The consultant or alternative dispute resolution expert shall issue his or her opinion within six months, which may be extended by a further three months. Following the communication of the notice, the direct tax administration has an additional six months to agree with the competent authority of the other Member State(s) concerned on how to resolve the issue at issue and, therefore, to take a final decision. It should be noted that the competent authorities may take a decision that deviates from the opinion of the Advisory Committee or the Alternative Dispute Resolution Committee. However, if they do not reach an agreement, the notice becomes binding on the competent authorities. .