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

16. Rules of Functioning - notification obligations

(1) The Commissioners shall agree the Rules of Functioning for the Advisory Commission or the ADRC, as the case may be, with the competent authority of each relevant Member State, in accordance with and providing, in particular, for the matters set out in, Article 11 of the Directive and shall sign the Rules of Functioning so agreed.

(2) The Commissioners shall, not later than 120 days from the date of receipt of a request under Regulation 11(1), give notice in writing to the affected person of the following:

(a) the Rules of Functioning for the Advisory Commission or ADRC, as the case may be;

(b) the date by which the opinion on the resolution of the question in dispute shall be delivered;

(c) references to the applicable provisions of any enactment and to any applicable arrangements.

(3) Where the independent persons of standing and the chair of the Advisory Commission or ADRC, as the case may be, have not, in accordance with Article 11(4) of the Directive, completed the Rules of Functioning or notified them to the affected person, the affected person may apply to the Court for an order for the implementation of the Rules of Functioning.