22. Publication of final decision

(1) The Commissioners may agree with the competent authority of each relevant Member State to publish the final decision in its entirety, subject to the prior consent in writing of each affected person concerned.

(2) Subject to paragraph (4), where there is no agreement or the affected person does not consent, as referred to in paragraph (1), the Commissioners shall publish an abstract of the final decision containing the following information:

(a) a description of the issue and the subject matter,

(b) the date,

(c) the tax years involved,

(d) the legal basis,

(e) the industry sector,

(f) a short description of the final outcome, and

(g) a description of the method of arbitration used.

(3) For the purposes of the publication of the information referred to in paragraphs (1) and (2), the Commissioners shall use the standard form for the communication of information concerning publicity of the final decision laid down in ANNEX II to the Commission implementing Regulation (EU) 2019/652 of 24 April 20194 laying down standard Rules of Functioning for the Advisory Commission or Alternative Dispute Resolution Commission and a standard form for the communication of information concerning publicity of the final decision in accordance with Council Directive (EU) 2017/1852.

(4) (a) The Commissioners shall, before publishing the information referred to in paragraph (2), send a copy of the information to the affected person.

(b) The affected person may, not later than 60 days after the date of receipt of the information under subparagraph (a), by notice in writing, request the Commissioners not to publish information that concerns any trade, business, industrial or professional secret or trade process, or that is contrary to public policy.

(5) The Commissioners shall notify the European Commission of the information to be published under paragraph (2) without delay.

4OJ No. L110, 25.4.2019, p.26