SCHEDULE 1

Information to be contained in a complaint

(1) The following information is required by Regulation 8(2)(b) to accompany a complaint submitted by an affected person to the Commissioners:

(a) the name, address, tax identification number of each affected person and any other information necessary for the identification of each affected person and of any other person concerned;

(b) the tax year or tax years concerned;

(c) details of the following, including a copy of any supporting documents:

(i) the relevant facts and circumstances of the case, including -

(I) details of the structure of the transaction and the relationship between the affected person and the other parties to the relevant transactions, and

(II) any facts determined in good faith in a mutually binding agreement between the affected person and the Commissioners or the tax administration of a relevant Member State, where applicable;

(ii) the nature and date of the actions giving rise to the question in dispute, including, where applicable -

(I) details of the same income received in the other Member State and the inclusion of such income in the taxable income in the other Member State,

(II) details of the tax charged or that will be charged in relation to the income referred to in subclause (I) in the other Member State, and

(III) the related amounts in the currencies of the Member States concerned;

(d) reference to the applicable national rules and to the arrangement the interpretation or application of which is the subject of the question in dispute and, where more than one such arrangement is applicable, specification by the affected person of which arrangement is being interpreted in relation to the question in dispute, as that arrangement shall be the applicable arrangement for the purposes of these Regulations and the Directive;

(e) the following, together with copies of any supporting documents:

(i) an explanation of why the affected person considers that there is a question in dispute;

(ii) the details of any appeals and litigation initiated by the affected person regarding the relevant transactions and of any court decisions concerning the question in dispute;

(iii) a commitment by the affected person to provide timely and complete responses to all appropriate requests from, and to provide any documentation requested by, the Commissioners;

(iv) a copy of any final tax assessment decision in the form of a final tax assessment notice, tax audit report or other equivalent document leading to the question in dispute and a copy of any other documents issued by the Commissioners and the tax authorities of the relevant Member States with regard to the question in dispute, where relevant;

(v) information on any complaint submitted by the affected person under another mutual agreement procedure or dispute resolution procedure under an arrangement the interpretation or application of which is the subject of the question in dispute and an express commitment by the affected person to abide by the provisions of Regulation 20(3), if applicable;

(f) any specific additional information requested by the Commissioners, or the competent authority of a relevant Member State, that is considered necessary for them to undertake the substantive consideration of the particular case.