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

17. Costs of proceedings

(1) Subject to paragraph (4), and unless the Commissioners and the competent authority of each relevant Member State agree otherwise, the expenses referred to in Article 12(1) of the Directive, shall be shared equally among the Member States concerned.

(2) Independent persons of standing appointed to the Advisory Commission or ADRC, as the case may be, shall be entitled to a reimbursement of expenses and to claim fees in accordance with Article 12(1) of the Directive.

(3) Any costs that are incurred by an affected person under these Regulations or the Directive shall not be borne by the Commissioners,

(4) The Commissioners may agree with the competent authority of each relevant Member State that the affected person shall be liable for all the costs referred to in Article 12(1) of the Directive where -

(a) the affected person gives notice under Regulation 8(7)(a) of the withdrawal of a complaint, or

(b) the affected person made a request under subparagraph (a) of Regulation 11(1) following a rejection of the complaint as referred to in that paragraph and the Advisory Commission decides that the competent authorities of the relevant Member States (including the State) were correct in rejecting the complaint.