European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019)
6. Competent authority, compliance and delegation
(1) The Commissioners shall be the competent authority in the State for the purposes of the Directive and these Regulations.
(2) The Commissioners shall comply with the obligations imposed by the Directive on a competent authority of a Member State.
(3) The Commissioners may authorise any of their officers to perform any acts and discharge any functions authorised by these Regulations to be performed or discharged by the Commissioners.