The Double Taxation Dispute Resolution (EU) Regulations 2020

Advisory Commission opinion on resolution of the question in dispute

32.—(1) Paragraph (2) applies—

(a) where an Advisory Commission is set up for the purpose of resolving a question in dispute;

(b) where (notwithstanding that the Advisory Commission was not initially set up for that purpose)—

(i) the Commissioners, and each other competent authority concerned, have not made a request to resolve the question in dispute by a mutual agreement procedure, and

(ii) that is the only reason that regulation 22(2) (mutual agreement procedure following Advisory Commission opinion on decision to reject complaint) does not apply.

(2) The Advisory Commission must give an opinion on the resolution of the question in dispute within the period of 180 days beginning with—

(a) in the case of paragraph (1)(a), the date on which it was set up, and

(b) in the case of paragraph (1)(b), the day after the date the period mentioned in regulation 22(2) ended.

(3) That opinion must be given electronically or otherwise in writing.

(4) The period mentioned in paragraph (2) may be extended (in both cases) by the Advisory Commission, by no more than 90 days, where the Advisory Commission considers that more than 180 days is needed for it to give an opinion having regard to the question in dispute.

(5) If the Advisory Commission extends that period the chair must ensure all of the following persons are notified of that extension—

(a) the Commissioners;

(b) each competent authority concerned;

(c) the complainant.

(6) The Advisory Commission must base its opinion on (among other things)—

(a) the double tax arrangements, the Act, these Regulations, and any other enactment related to the question in dispute, and

(b) the law of each other member State concerned in so far as it relates to the question in dispute.

(7) The Advisory Commission must adopt its opinion by a simple majority of its members.

(8) If there is no majority, the chair must determine the final opinion.

(9) The chair must communicate the opinion of the Advisory Commission, at the same time and without delay, to the Commissioners and each other competent authority concerned.