The Double Taxation Dispute Resolution (EU) Regulations 2020

CHAPTER 3 Decision to accept or reject the complaint

Decision of the Commissioners to accept or reject the complaint

13.—(1) The Commissioners must, within the period mentioned in paragraph (2), decide whether—

(a) to accept the complaint, or

(b) to reject it.

(2) The period is 180 days beginning with the date on which the Commissioners received—

(a) the complaint,

(b) any information requested under regulation 12 (requests by the Commissioners for further information), or

(c) where paragraph (3) applies, any information referred to in paragraph (4),

whichever is later.

(3) This paragraph applies where the complainant has brought proceedings before any court or tribunal (or other judicial body), in respect of the question in dispute, to seek a remedy which is available under the national law of a member State concerned.

(4) The information referred to is—

(a) a final judgment of that court, or any other evidence which proves that those proceedings have been definitively concluded, or

(b) any evidence which proves that those proceedings have been suspended.

(5) The Commissioners may only decide to reject the complaint if, in the opinion of the Commissioners, at least one of the following reasons applies—

(a) the complainant did not provide to the Commissioners, in accordance with regulation 7 (information to be provided by complainant when the complaint is submitted), the information referred to in paragraphs (2) to (4) of that regulation;

(b) the complainant did not provide to the Commissioners, in accordance with regulation 12 (requests by the Commissioners for further information), the information requested under paragraph (1) of that regulation;

(c) there is no question in dispute to resolve;

(d) the purported complaint was not submitted to the Commissioners in accordance with regulation 6 (submitting a complaint to the Commissioners);

(e) where regulation 8 (complaint to be submitted to each competent authority concerned) applies, the requirements of that regulation have not been met.

(6) After the Commissioners have made a decision under paragraph (1), the Commissioners must, without delay, notify the complainant and each other competent authority concerned—

(a) whether that decision was to accept the complaint or to reject it, and

(b) if the Commissioners decided to reject the complaint, which of the reasons mentioned in paragraph (5) applies to that decision.

(7) The Commissioners are treated as having accepted the complaint if, in respect of it, the Commissioners failed to take a decision under paragraph (1).

(8) If, in respect of the complaint, there is no longer a question in dispute to resolve (for any reason) the complaint is treated, with immediate effect, as though the Commissioners have decided to reject it (even if the Commissioners had previously accepted the complaint or it was treated as though it was accepted).

(9) Where paragraph (8) applies, the Commissioners must, without delay, notify the complainant accordingly and provide the complainant with the reason that there is no longer a question in dispute to resolve.

(10) A decision by the Commissioners to accept the complaint under this regulation does not affect what the Commissioners may decide in relation to the resolution of the question in dispute.