F1PART 2Complaints about a question in dispute
F1CHAPTER 1Submitting a complaint and its effect etc
Submitting a complaint to the CommissionersF16
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Information to be provided by the complainant when the complaint is submittedF17
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Complaint to be submitted to other competent authorities concernedF18
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Exception for individuals and smaller undertakingsF19
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Effect of submitting the complaint etcF110
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F1CHAPTER 2Acknowledgement and requests for further information
Acknowledgement of receipt of the complaintF111
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Requests by the Commissioners for further informationF112
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F1CHAPTER 3Decision to accept or reject the complaint
Decision of the Commissioners to accept or reject the complaintF113
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F1CHAPTER 4Challenging decisions to reject complaints
Appeal to competent court against decision of Commissioners to reject the complaintF114
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Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaintF115
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Advisory Commission opinion on decisions to accept or reject the complaintF116
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F1CHAPTER 5Withdrawal of complaint
Withdrawal of the complaint by the complainantF117
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Regulations revoked (31.12.2020) by The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1383), regs. 1, 2