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

12. Appointments by order of Court

(1) Where an Advisory Commission is not set up within the period specified in Regulation 11(1), the affected person may apply to the Court to set up the Advisory Commission.

(2) Where the Commissioners fail to appoint at least one independent person of standing and a substitute to an Advisory Commission, the affected person may apply to the Court to appoint an independent person of standing and a substitute from the list.

(3) Where the Commissioners and the competent authority of each relevant Member State fail to do so, the affected person may apply to the Court to appoint the 2 independent persons of standing from the list.

(4) An application under paragraph (2) or (3), as the case may be, shall be made not later than 30 days from the end of the period of 120 days from the date of receipt of the request under Regulation 11(1).

(5) A decision of the Court on an application made under paragraph (2) or (3), as the case may be, shall be final, save that, by leave of the Court of Appeal, an appeal from the decision shall lie to the Court of Appeal on a specified question of law.