The Double Taxation Dispute Resolution (EU) Regulations 2020

Publication of the final decision of the competent authorities or an abstract of it

35.—(1) Paragraph (2) applies where—

(a) the Commissioners agree with each other competent authority concerned that a final decision may be published in its entirety, and

(b) the affected persons consent to that publication.

(2) The Commissioners must ensure that the final decision is published in its entirety.

(3) If paragraph (2) does not apply, the Commissioners must ensure that an abstract of the final decision is published.

(4) That abstract must include the information required by Article 18(3) of the Directive.

(5) Before that abstract is published the Commissioners must ensure that—

(a) it is sent to the affected persons, and

(b) each other competent authority concerned agrees to its publication.

(6) Any affected person may make a request to the Commissioners not to publish any particular information in the abstract of the final decision if that information concerns any trade, business, industrial or professional secret or trade process, or it is contrary to public policy.

(7) Such a request must be made—

(a) within the period of 60 days beginning with the date on which the abstract of the final decision was received by the affected person, and

(b) electronically or otherwise in writing.

(8) The Commissioners must ensure that the Commission is notified in respect of information published under paragraph (3) before it is published and without delay.