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The Double Taxation Dispute Resolution (EU) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 51
- PART 3
- CHAPTER 3
- Regulation 31
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Refusal to set up an Advisory Commission in a case not involving double taxation
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31.—(1) The Commissioners may decide to refuse to set up an Advisory Commission under regulation 28(7) if, in any particular case, the question in dispute does not involve double taxation.
(2) If the Commissioners make such a decision the Commissioners must inform the complainant and each other competent authority concerned, without delay.
(3) In paragraph (1), “double taxation” has the same meaning as it has in Article 2 of the Directive.
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