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

21. Individuals and small companies

(1) Where the affected person is -

(a) an individual, or

(b) a company that qualifies as a small company (within the meaning of Council Directive 2013/34/EU),

the affected person may, notwithstanding the requirements specified in Regulations 8(2), 8(4), 8(7)(a) and 11(1), submit the complaint, information, withdrawal or request concerned, as the case may be, (in this Regulation referred to as “the communication”) to the Commissioners only.

(2) (a) Where paragraph (1) applies, the Commissioners shall -

(i) as soon as is practicable, but not later than 2 months from the date of receipt of the communication concerned, give notice in writing to that effect, at the same time, to the competent authority of each relevant Member State of receipt of the communication, and

(ii) transmit a copy of any additional information received by the Commissioners under Regulation 8(4)(b) to the competent authority of each relevant Member State.

(b) (i) Where a notice is given under subparagraph (a)(i), the affected person concerned shall be deemed to have submitted the communication to the competent authority of each relevant Member State on the date on which the notice is given.

(ii) Where a transmission is made under subparagraph (a)(ii), the additional information concerned shall be deemed to have been received by the competent authority of each relevant Member State on the date of receipt of that additional information.