3. Interpretation

(1) In these Regulations -

“Act of 1997” means the Taxes Consolidation Act 1997 (No. 39 of 1997);

“ADRC” has the meaning given to it by Regulation 15;

“Advisory Commission” has the meaning given to it by Regulation 11;

“affected person” means a person –

(a) who is a resident of a Member State for tax purposes for the tax year in respect of which there is a question in dispute relating to income or capital earned in that year, and

(b) whose taxation is directly affected by the question in dispute;

“Appeal Commissioner” has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015 (No. 59 of 2015);

“arrangement” means an arrangement made by the State with another Member State, being an agreement or convention in relation to affording relief from double taxation, having the force of law by virtue of section 826(1) of the Act of 1997, and includes the Union Arbitration Convention;

“assessment” means an assessment to tax that is made under the Act of 1997;

“Commissioners” means the Revenue Commissioners;

“competent authority” means the authority designated as such by a Member State for the purposes of the Directive and, in relation to the State, means the Commissioners;

“complaint” means a complaint submitted by an affected person in relation to a question in dispute;

“Court” means the High Court;

“Directive” means Council Directive (EU) 2017/1852 of 10 October 20172 on tax dispute resolution mechanisms in the European Union;

“double taxation” means the imposition by the State and any other Member State of taxes covered by an arrangement in respect of the same taxable income or capital when it gives rise to -

(a) an additional tax charge,

(b) an increase in tax liabilities, or

(c) the cancellation or reduction of losses that could be used to offset taxable profits;

“enactment” has the same meaning as in section 2 of the Interpretation Act 2005 (No. 23 of 2005);

“final decision” has the meaning given to it by Regulation 19;

“list” has the meaning given to it by Regulation 14;

“material interest”, in relation to a company, means the beneficial ownership of, or the ability to control (within the meaning of section 432 of the Act of 1997), directly or indirectly, more than 5 per cent of the ordinary share capital of the company;

“Minister” means the Minister for Finance;

“question in dispute” means the matter giving rise to a dispute between the State and a relevant Member State arising from the interpretation and application of an arrangement;

“relevant Member State” means a Member State of the European Communities, other than the State, that is a party to an arrangement to which a question in dispute relates;

“tax year” means a year of assessment, or, in the case of a company, an accounting period of the company;

“Union Arbitration Convention” means the Convention on the elimination of double taxation in connection with the adjustments of profits of associated enterprises (90/436/EEC).3

(2)A word or expression which is used in these Regulations and which is also used in the Directive has, unless the context otherwise requires, the same meaning in these Regulations as it has in the Directive.

(3)A word or expression which is used in these Regulations and which is also used in the Act of 1997 has, subject to paragraph (2), and unless the context otherwise requires, the same meaning in these Regulations as it has in the Act of 1997.

2OJ No. L265, 14.10.2017, p. 1

3OJ No. L225, 20.8.1990, p.10