The Double Taxation Dispute Resolution (EU) Regulations 2020

Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint

22.—(1) Paragraph (2) applies where—

(a) an Advisory Commission has given an opinion that the Commissioners, or any other competent authority concerned, should not have decided to reject the complaint,

(b) the Commissioners, or any other competent authority concerned, have made a request, to each other competent authority concerned, to resolve the question in dispute by a mutual agreement procedure, and

(c) the Advisory Commission has confirmed that the requirements of Article 3(1) to (3) of the Directive have been met.

(2) The Commissioners must endeavour to resolve the question in dispute by a mutual agreement procedure as if the MAP period begins on—

(a) the date on which the Commissioners received notification of the opinion of the Advisory Commission, or

(b) the date on which another competent authority concerned received notification of that opinion,

whichever is later.

(3) If more than one other competent authority concerned received notification of that opinion on different dates, the date mentioned in paragraph (2)(b) is the later of those dates (and the Commissioners may make enquiries of any other competent authority concerned for the purposes of ascertaining when that competent authority received notification of that opinion).

(4) The Commissioners may only make the request, mentioned in paragraph (1)(b), within the period of 60 days beginning with the date the Commissioners received notification of the opinion of the Advisory Commission.

(5) When the Commissioners make such a request they must notify the Advisory Commission and the complainant.