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The Double Taxation Dispute Resolution (EU) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 51
- PART 4
- CHAPTER 7
- Regulation 46
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46.—(1) The Commissioners must endeavour to agree the Rules of Functioning, in respect of an Advisory Commission, with each other competent authority concerned.
(2) The Rules of Functioning must—
(a)in respect of an Advisory Commission set up for the purpose of resolving the question in dispute, include the provision referred to in points (a) to (g) of the second sub-paragraph of Article 11(2) of the Directive; and
(b)in respect of an Advisory Commission set up for the purposes of giving opinions on the decisions to accept or reject the complaint, include the provision referred to in points (a), (d), (e) and (f) of that sub-paragraph.
(3) After the Rules of Functioning have been agreed, the Commissioners must ensure the complainant is notified of them, without delay.
(4) That notification must include, or be accompanied by, a copy of the Rules of Functioning and the information referred to in points (b) and (c) of Article 11(1) of the Directive (if, and to the extent, it is not already included in the Rules of Functioning).
(5) That notification must be made electronically or otherwise in writing.
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