The Double Taxation Dispute Resolution (EU) Regulations 2020

Advisory Commission not to be set up or proceedings stayed in culpable penalty cases

30.—(1) Regulation 28 does not apply in cases where a culpable penalty has been imposed in relation to any adjustment of income or capital to which the question in dispute relates.

(2) The Commissioners may stay the proceedings before an Advisory Commission where—

(a) judicial or administrative proceedings have been commenced which could potentially lead to the penalties referred to in paragraph (1) (“the penalty proceedings”), and

(b) the penalty proceedings are being conducted concurrently with the proceedings before the Advisory Commission.

(3) Where the Commissioners stay the proceedings, the Commissioners must give a notification of that stay to the complainant, the Advisory Commission and each other competent authority concerned.

(4) The period of the stay must be no longer than the period beginning with the date of that notification and ending on the date the penalty proceedings are finally concluded (including any appeal in relation to those proceedings).

(5) If a competent authority concerned, other than the Commissioners, stays proceedings before the Advisory Commission in accordance with Article 16(6) of the Directive, that stay has effect for the purposes of these Regulations.