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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 28 June 2019

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

Comparing proposed amendment...
Introductory Text
Part 1 Preliminary Matters (regs. 1-7)
In force
Regulation 1 Citation
In force
Regulation 2 Commencement
In force
Regulation 3 Interpretation
In force
Regulation 4 Application of Regulations
In force
Regulation 5 Scope of Regulations
In force
Regulation 6 Competent authority, compliance and delegation
In force
Regulation 7 Form and manner of delivery of information
Part 2 Resolution of Tax Disputes (regs. 8-10)
In force
Regulation 8 Provisions relating to submission of complaint
In force
Regulation 9 Mutual agreement procedure
In force
Regulation 10 Decision by competent authorities to reject complaint
Part 3 Dispute Resolution by the Advisory Commission (regs. 11-19)
In force
Regulation 11 Request for dispute resolution by Advisory Commission
In force
Regulation 12 Appointments by order of Court
In force
Regulation 13 Membership of Advisory Commission
In force
Regulation 14 List of independent persons of standing
In force
Regulation 15 Alternative Dispute Resolution Commission
In force
Regulation 16 Rules of Functioning - notification obligations
In force
Regulation 17 Costs of proceedings
In force
Regulation 18 Information, evidence and hearings
In force
Regulation 19 Final decision
Part 4 Supplementary and final provisions (regs. 20-22)
In force
Regulation 20 Interaction with national law
In force
Regulation 21 Individuals and small companies
In force
Regulation 22 Publication of final decision
In force
Schedule - Information to be contained in a complaint
Given under