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European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 [S.I. No. 306 of 2019]Introductory TextPart 1 Preliminary Matters (regs. 1-7)Regulation 1 CitationRegulation 2 CommencementRegulation 3 InterpretationRegulation 4 Application of RegulationsRegulation 5 Scope of RegulationsRegulation 6 Competent authority, compliance and delegationRegulation 7 Form and manner of delivery of informationPart 2 Resolution of Tax Disputes (regs. 8-10)Regulation 8 Provisions relating to submission of complaintRegulation 9 Mutual agreement procedureRegulation 10 Decision by competent authorities to reject complaintPart 3 Dispute Resolution by the Advisory Commission (regs. 11-19)Regulation 11 Request for dispute resolution by Advisory CommissionRegulation 12 Appointments by order of CourtRegulation 13 Membership of Advisory CommissionRegulation 14 List of independent persons of standingRegulation 15 Alternative Dispute Resolution CommissionRegulation 16 Rules of Functioning - notification obligationsRegulation 17 Costs of proceedingsRegulation 18 Information, evidence and hearingsRegulation 19 Final decisionPart 4 Supplementary and final provisions (regs. 20-22)Regulation 20 Interaction with national lawRegulation 21 Individuals and small companiesRegulation 22 Publication of final decisionSchedule - Information to be contained in a complaintGiven under
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AI Summary of Introductory Text

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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 28 June 2019 - onwards

Introductory Text

SI 306/2019

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving effect to Council Directive (EU) 2017/1852 of 10 October 2017 [OJ No. L265, 14.10.2017, p.1], hereby make the following Regulations:

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