13. Membership of Advisory Commission

(1) The Commissioners shall, in accordance with the rules for the appointment of the independent persons of standing and subject to the Rules of Functioning for the Advisory Commission referred to in Regulation 16 appoint the following members to the Advisory Commission -

(a) one representative of the Commissioners or, where the Commissioners and the competent authority of each relevant Member State agree, 2 such representatives, and

(b) one independent person of standing from the list or, where the Commissioners and the competent authority of each relevant Member State agree, 2 such persons.

(2) (a) The Commissioners shall agree the rules for the appointment of the independent persons of standing to the Advisory Commission with the competent authority of each relevant Member State.

(b) The Commissioners shall, in accordance with the rules for the appointment of the independent persons, appoint a substitute to take the place of any independent person of standing appointed under paragraph (1)(b) who is prevented from carrying out his or her duties.

(3) Where the Commissioners and the competent authority of each relevant Member State do not agree the rules for the appointment of the independent persons of standing, the appointment of such persons shall be carried out by drawing lots.

(4) Except where the independent person of standing has been appointed by the Court or, in the case of a relevant Member State, by the competent court or national appointing body referred to in Article 7 of the Directive, the Commissioners may object to the appointment of any independent person of standing for any of the following reasons:

(a) for any reason agreed in advance between the Commissioners and the competent authority of each relevant Member State;

(b) where the person is employed by, or working on behalf of, the Commissioners or the tax administration in a relevant Member State, as the case may be, or was so employed by, or worked on behalf of, the Commissioners or that tax administration at any time during the previous 3 years;

(c) where the person has, or had at any time during the period of 5 years before the date of his or her appointment, a material interest in, or is, or was, at any time during the period of 5 years before the date of his or her appointment, an employee of, or an adviser to, any affected person concerned;

(d) where the person does not offer a sufficient guarantee of objectivity for the settlement of the question in dispute;

(e) where the person is, or was at any time during the period of 3 years before the date of his or her appointment, an employee of an enterprise that provides or provided tax advice or otherwise gives or gave tax advice on a professional basis.

(5) Except where the independent person of standing concerned has been appointed by the Court or, in the case of a relevant Member State, by the competent court or national appointing body referred to in Article 7 of the Directive, the Commissioners may request an independent person of standing appointed to the Advisory Commission, or any substitute for that person, to disclose any interest, relationship or any other matter that is likely to affect that person’s independence or impartiality or that might reasonably create an impression of bias in the proceedings.

(6) For a period of 12 months after the date of delivery of a decision of an Advisory Commission, an independent person of standing appointed to such Advisory Commission shall not be in a situation that would have given cause to the Commissioners or the competent authority of a relevant Member State to object to his or her appointment, as provided for in paragraph (5) and Article 8(5) of the Directive, had the person been in that situation at the time of his or her appointment.