The Double Taxation Dispute Resolution (EU) Regulations 2020

Decision by Commissioners to resolve question in dispute on a unilateral basis

18.—(1) Where the Commissioners accept the complaint, the Commissioners may decide to resolve the question in dispute on a unilateral basis.

(2) If the Commissioners decide to resolve the question in dispute on a unilateral basis, the Commissioners must, without delay, notify—

(a) the complainant, and

(b) each other competent authority concerned,

of that decision.

(3) Following that notification, all proceedings under these Regulations, in respect of the question in dispute, are terminated.

(4) A decision to resolve the question in dispute on a unilateral basis may only be made by the Commissioners within the period of 180 days beginning with—

(a) the date on which the Commissioners received the complaint,

(b) the date on which the Commissioners received information requested in accordance with regulation 12 (requests by the Commissioners for further information), or

(c) where paragraph (5) applies, the date on which the Commissioners received information mentioned in paragraph (6),

whichever is later.

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

(6) The information 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.