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

14. List of independent persons of standing

(1) The Minister shall nominate for inclusion on the list of independent persons of standing (in these Regulations referred to as “the list”) 3 persons who, in the opinion of the Minister, are competent and independent and can act with impartiality and integrity (in this Regulation referred to as “nominated persons”).

(2) The Minister -

(a) shall give notice in writing to the European Commission of the names of each of the nominated persons,

(b) shall provide to the European Commission complete and up-to-date information regarding the professional and academic background, competence and expertise of each nominated person and any conflicts of interest that each nominated person may have,

(c) may specify, in the notice under subparagraph (a), which of the nominated persons, if any, may be appointed as a chair, and

(d) shall give notice in writing to the European Commission, without delay, of any changes to the list.

(3) Where the Minister has reasonable cause to object to an independent person of standing remaining on the list because, in the opinion of the Minister, the person lacks independence, the Minister shall inform the European Commission and provide such evidence as he or she considers appropriate to support the objection.

(4) (a) Where a Member State objects to a nominated person under Article 9(3) of the Directive, the Minister shall, not later than 6 months from the date of receipt of the notification of the objection and supporting evidence from the European Commission under the said Article 9(3) -

(i) take such steps as the Minister considers necessary to investigate the objection,

(ii) consider the supporting evidence, and

(iii) decide whether to retain on, or remove from, the list the nominated person concerned.

(b) The Minister shall give notice in writing to the European Commission of the decision under paragraph (a)(iii) without delay.

(5) (a) The Minister may at any time, remove a nominated person from the list for stated reasons if, in the opinion of the Minister, such person ceases to be independent.

(b) The Minister shall fill any vacancy that arises on the list as a consequence of the resignation or removal of a nominated person by nominating a person in accordance with paragraph (1).

(6) The Minister shall inform the European Commission in writing of any changes to the list of independent persons without delay.