20. Interaction with national law

(1) The submission of a question in dispute to the mutual agreement procedure or to the dispute resolution procedure shall not prevent the initiation or continuation of judicial proceedings, including criminal proceedings or proceedings relating to the imposition of administrative fines or penalties in relation to the same matter.

(2) Where -

(a) the question in dispute is the subject of judicial proceedings by the affected person in the State, with respect to any remedy that may be available under the law of the State, other than under the Directive, and

(b) a final judgment, order or decree of a court is delivered in those proceedings in relation to a question,

Article 16(4) of the Directive shall apply and, for the purposes of the said application, the Commissioners shall comply with the obligations imposed on them by subparagraphs (a), (b) and (c) of the said Article 16(4).

(3) Where an affected person submits a complaint to the Commissioners under Regulation 8, any proceedings pending under the mutual agreement procedure or dispute resolution procedure under an arrangement that is being interpreted or applied in relation to the question in dispute shall come to an end with effect from the date of the first receipt of the complaint by the Commissioners or a competent authority of a relevant Member State, as the case may be.

(4) (a) Regulation 11 shall not apply in a case where, in relation to the adjusted income or capital to which the question in dispute relates, penalties have been imposed in the State for matters equivalent, under the law of the State, to tax fraud, wilful default or gross negligence.

(b) Where there are proceedings pending in the State that -

(i) may lead to the imposition of penalties referred to in subparagraph (a), and

(ii) are being conducted simultaneously with any proceedings under these Regulations,

the Commissioners may suspend the proceedings under these Regulations from the date of acceptance of the complaint under Regulation 8(5)(b) until the date on which a final judgment, order or decree of a court is delivered in those proceedings or those proceedings are discontinued or otherwise disposed of.

(5) (a) Where a question in dispute does not involve double taxation the Commissioners may, on a case by case basis, decide to refuse a request by an affected person under Regulation 11(1).

(b) Where the Commissioners make a decision referred to in subparagraph (a) applies, the Commissioners shall inform the affected person and the competent authority of each relevant Member State of the decision without delay.