The Double Taxation Dispute Resolution (EU) Regulations 2020

Competent court: appointments of independent persons of standing and the chair

45.—(1) This regulation applies where a complainant makes an application under—

(a) regulation 15(11) (request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint), or

(b) regulation 28(9) (request to set up an Advisory Commission for the purpose of resolving the question in dispute).

(2) Paragraphs (3) and (4) apply if the Commissioners failed to appoint at least one of the independent persons of standing, and a substitute for that person, in accordance with regulation 41 (independent persons of standing and substitutes: appointments etc).

(3) The competent court may—

(a) order the Commissioners to make those appointments, or

(b) make those appointments itself.

(4) When, for the purpose of regulation 37 (composition of the Advisory Commission), there is a sufficient number of independent persons of standing, they must appoint the chair in accordance with Articles 7(1) and 8(3) of the Directive.

(5) If those independent persons of standing fail to make that appointment within a reasonable period of time, the competent court may order them to do so.

(6) The complainant must ensure a copy of the application mentioned in paragraph (1) is sent—

(a) if there is more than one affected person involved in the proceedings, to the competent authority concerned in each of the member States in which the affected persons are resident for tax purposes, or

(b) if the complainant is the only affected person involved in the proceedings, to each competent authority concerned which has failed to appoint an independent person of standing and a substitute.

(7) When the competent court has made a decision under this regulation, it must ensure that both the complainant and the Commissioners are notified of it.

(8) After the Commissioners have been notified of that decision, the Commissioners must ensure that each other competent authority concerned is notified of it, without delay.

(9) The leave of the competent court is required for any appeal against a decision made under this regulation by that court.