8. Stay on proceedings.

(1) Subject to paragraph (5), any action taken by the Revenue Commissioners or the Collector-General to recover the amount of any claim, whether by way of legal proceedings or other action, shall be stayed if-

(a) in the case of legal proceedings, the defendant satisfies the court that legal proceedings relevant to that person’s liability on the claim to which the first-mentioned proceedings relate are pending before a court, tribunal or other competent body in a Member State, or

(b) in the case of any other action, the person against whom the other action is being taken satisfies the Revenue Commissioners or the Collector-General that legal proceedings relevant to that person’s liability on the claim to which the action relates are pending before a court, tribunal or other competent body in a Member State.

(2) In any legal proceedings instituted by the Revenue Commissioners or the Collector-General to recover the amount of any claim it shall be a defence for the defendant to show that—

(a) a final decision on the claim to which the proceedings relate has been given in the defendant’s favour, or

(b) a decision in relation to any part of a claim to which such proceedings relate has been given in the defendant’s favour,

by a court, tribunal or other competent body in a Member State.

(3) No question shall be raised in any legal proceedings instituted by the Revenue Commissioners or the Collector-General to recover the amount of any claim as to the liability of the person against whom the claim is made, on the claim to which the proceedings relate, except as provided in paragraph (2).

(4) For the purposes of this Regulation, legal proceedings shall be regarded as pending so long as an appeal may be brought against any decision in the proceedings; and for these purposes a decision against which no appeal lies, or against which an appeal lies within a period which has expired without an appeal having been brought, shall be regarded as a final decision.

(5) Paragraph (1) shall not apply where a claimant in accordance with the Council Directive so requests, and where the claimant so requests no action shall lie against the State (including the Revenue Commissioners, the Collector-General, any officer of the Revenue Commissioners and any agent of the Revenue Commissioners) in any court by reason of the Revenue-Commissioners, the Collector-General or any such officer or agent recovering, or taking any action to recover, the amount of, or part of the amount of, any claim the subject of such a request.