The Double Taxation Dispute Resolution (EU) Regulations 2020

Suspension of a mutual agreement procedure due to judicial or administrative proceedings

25.—(1) The Commissioners may, with the agreement of each other competent authority concerned, suspend a mutual agreement procedure where—

(a) judicial or administrative proceedings were commenced which could potentially lead to the imposing of a culpable penalty in relation to any adjustment of income or capital to which the question in dispute relates (the “penalty proceedings”), and

(b) those proceedings are being conducted concurrently with a mutual agreement procedure.

(2) A suspension of a mutual agreement procedure under this regulation—

(a) may only take place on or after the commencement of the penalty proceedings, and

(b) suspends the MAP period.

(3) The Commissioners may, with the agreement of each other competent authority concerned, resume a mutual agreement procedure before the date on which the penalty proceedings are finally concluded (including any appeal in relation to those proceedings).

(4) If a mutual agreement procedure has not been resumed before that date, it is treated as resumed on that date.

(5) The MAP period continues on the date when the mutual agreement procedure resumes or is treated as resumed.