European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019)
S.I. No. 306 of 2019
EUROPEAN UNION (TAX DISPUTE RESOLUTION MECHANISMS) REGULATIONS 2019
I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving effect to Council Directive (EU) 2017/1852 of 10 October 20171, hereby make the following Regulations:
PART 1
Preliminary Matters
1. Citation
These Regulations may be cited as the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019.
1OJ No. L265, 14.10.2017, p.1