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

PART 3

Dispute Resolution by the Advisory Commission

11. Request for dispute resolution by Advisory Commission

(1) Subject to this Regulation and paragraphs (4) and (5) of Regulation 20, an affected person may, by notice in writing, make a request to the Commissioners and to the competent authority of each relevant Member State for the setting up of an advisory commission (in these Regulations referred to as the “Advisory Commission”), for the purposes of Article 6 of the Directive, not more than 120 days from the date of receipt of the request, where -

(a) the complaint submitted by the affected person has been rejected by the Commissioners under clause (i), (ii), (iii) or (iv), as the case may be, of Regulation 8(5)(c) or by a competent authority of a relevant Member State under Article 5(1) of the Directive, but not by all of the competent authorities concerned, or

(b) the Commissioners and the competent authority of each relevant Member State have accepted the complaint but have failed to reach a mutual agreement on how to resolve the question in dispute within the period specified in subparagraph (a) or (b), as the case may be, of Regulation 9(1).

(2) Where a complaint has been rejected by the Commissioners under clause (i), (ii), (iii) or (iv), as the case may be, of Regulation 8(5)(c) -

(a) in a case where the affected person makes an appeal referred to in Regulation 10(1), paragraph (1)(a) shall not apply where -

(i) a decision on the appeal has not yet been made,

(ii) the Appeal Commissioners have decided to uphold the decision of the Commissioners to reject the complaint and that decision has been appealed and a decision on that further appeal has not yet been made, or

(iii) the Appeal Commissioners have decided to uphold the decision of the Commissioners to reject the complaint and, within the time for bringing an appeal against the decision of the Appeal Commissioners, no such appeal has been brought or, if such an appeal has been brought, the court has delivered its final judgment, decree or order in relation to the appeal upholding the decision of the Commissioners to reject the complaint, or the appeal has been otherwise discontinued or disposed of,

and

(b) in a case where the affected person has not made an appeal referred to in Regulation 10(1), paragraph (1)(a) shall only apply where the affected person has renounced any right of appeal under Regulation 10(1) and a declaration to that effect has been made by the affected person in writing to the Commissioners.

(3) A request by an affected person under paragraph (1) shall be made -

(a) not later than 50 days from the date on which notice has been given to the affected person under Regulation 8(5)(b) or 9(4), as the case may be, or

(b) where the affected person makes an appeal referred to in Regulation 10(1) against the rejection of a complaint by the Commissioners under clause (i), (ii), (iii) or (iv), as the case may be, of Regulation 8(5)(c), not later than 50 days from the later of the following dates:

(i) the date on which a decision on the appeal is made, or

(ii) where a decision on the appeal has been made and the affected person has appealed that decision (“the further appeal”), the date on which a decision is made on the further appeal.

(4) Where the Advisory Commission -

(a) notifies the Commissioners under paragraph (2) of Article 6 of the Directive of its adoption of a decision under that paragraph to accept a complaint, and

(b) confirms that all of the requirements under Article 3 of the Directive have been satisfied,

the following provisions apply:

(i) the Commissioners may request the competent authority of each relevant Member State to endeavour to resolve the question in dispute in accordance with Article 4 of the Directive and, where the Commissioners so request, the Commissioners shall give notice in writing to the Advisory Commission and the affected person of that request;

(ii) where clause (i) applies, the period referred to in Regulation 9(1)(a) shall commence on the date on which the Commissioners are notified of the adoption by the Advisory Commission of its decision to accept the complaint.