- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked).
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PART 3 Resolving a question in dispute
CHAPTER 1 Resolving the question in dispute on a unilateral basis
CHAPTER 2 Resolving a question in dispute by mutual agreement
21.Request for information during a mutual agreement procedure
22.Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint
24.Termination of a mutual agreement procedure due to a judgment of a court
25.Suspension of a mutual agreement procedure due to judicial or administrative proceedings
27.Duty to inform the complainant if dispute not resolved by mutual agreement
CHAPTER 3 Resolving a question in dispute: referral to Advisory Commission
28.Request to set up an Advisory Commission for the purpose of resolving the question in dispute
29.Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court
30.Advisory Commission not to be set up or proceedings stayed in culpable penalty cases
31.Refusal to set up an Advisory Commission in a case not involving double taxation
32.Advisory Commission opinion on resolution of the question in dispute
CHAPTER 4 Resolving a question in dispute: referral to Alternative Dispute Resolution Commission
CHAPTER 5 Resolving a question in dispute: final decision of competent authorities
PART 4 Advisory Commission: composition, procedure and costs etc
CHAPTER 4 Independent persons of standing
39.Nominations for the list of independent persons of standing
40.Objections to nominations for the list of independent persons of standing
41.Independent persons of standing and substitutes: appointments etc
42.Objections to appointments of independent persons of standing
43.Request for disclosure of information about an independent person of standing etc
CHAPTER 6 Appointments following application to competent court
PART 5 Alternative Dispute Resolution Commission: composition and form etc
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