The Double Taxation Dispute Resolution (EU) Regulations 2020

CHAPTER 4 Resolving a question in dispute: referral to Alternative Dispute Resolution Commission

Setting up an Alternative Dispute Resolution Commission

33.—(1) This regulation applies if the Commissioners decide that an Alternative Dispute Resolution Commission is to be set up to give an opinion on how to resolve a question in dispute (instead of an Advisory Commission).

(2) The Commissioners may make such a decision if—

(a) each other competent authority concerned agrees, and

(b) the complainant (or a person on behalf of the complainant) makes a request for an Advisory Commission to be set up for the purpose of resolving the question in dispute.

(3) For the purposes of this regulation, Chapter 3 applies in relation to an Alternative Dispute Resolution Commission as if there were the following modifications.

(4) Chapter 3 has effect as if, in each place it occurs, for “Advisory Commission”, “Alternative Dispute Resolution Commission” were substituted other than—

(a) in regulation 28(2), (7) and (9) (request to set up an Advisory Commission for the purpose of resolving the question in dispute); and

(b) in regulation 29(2) (Advisory Commission not to be set up or proceedings terminated etc where question in dispute resolved by court).

(5) Regulation 28 has effect as if—

(a) in paragraphs (7) and (9), after “Advisory Commission”, “or Alternative Dispute Resolution Commission” were inserted; and

(b) paragraph (8) were omitted.

(6) Regulation 30 (Advisory Commission not to be set up or proceedings stayed in culpable penalty cases) has effect as if in paragraph (1), for “Regulation 28”, “Regulation 33” were substituted.

(7) Regulation 31 (refusal to set up an Advisory Commission in a case not involving double taxation) has effect as if, in paragraph (1), for “regulation 28(7)”, “regulation 33” were substituted.

(8) Regulation 32 (Advisory Commission opinion on resolution of the question in dispute) has effect as if—

(a) paragraph (1)(b) were omitted;

(b) paragraph (2)(b) were omitted; and

(c) in paragraph (4), “(in both cases)” were omitted.