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European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019)

10. Decision by competent authorities to reject complaint

(1) Where the Commissioners decide to reject a complaint under clause (i), (ii), (iii) or (iv), as the case may be, of Regulation 8(5)(c), and the competent authority of each relevant Member State also decides to reject the complaint, the affected person may appeal the decision of the Commissioners to the Appeal Commissioners in accordance with section 949I of the Act of 1997, not later than 30 days from the date of the notice of that decision.

(2) Part 40A of the Act of 1997 shall apply, with any necessary modifications, to an appeal referred to in paragraph (1) and for the purposes of that application references in that Part to an appealable matter (within the meaning of the said Part 40A) shall be construed as references to an appeal referred to in paragraph (1).

(3) The outcome of an appeal referred to in paragraph (1) shall be considered for the purposes of Regulation 11(1)(a).