The Double Taxation Dispute Resolution (EU) Regulations 2020

Request to set up an Advisory Commission for the purpose of resolving the question in dispute

28.—(1) Paragraphs (2) and (3) apply where, after having taken a decision to accept the complaint, the Commissioners and each other competent authority concerned have not resolved the question in dispute within the specified time limits—

(a) on a unilateral basis, or

(b) by a mutual agreement procedure.

(2) The complainant (or a person on behalf of the complainant) may make a request to the Commissioners for an Advisory Commission to be set up for the purpose of resolving the question in dispute.

(3) When that request is made to the Commissioners, it must also be made to each other competent authority concerned.

(4) But paragraph (3) does not apply where the complainant is an individual who, or a smaller undertaking which, is resident for tax purposes in the United Kingdom.

(5) A request made under paragraph (2) must be made electronically or otherwise in writing.

(6) And it must be made within a period of 50 days beginning with (as the case may be)—

(a) the date the complainant received—

(i) a notification of acceptance under regulation 13(6) (decision of the Commissioners to accept or reject the complaint), or

(ii) a notification under regulation 27 (duty to inform the complainant if dispute not resolved by mutual agreement); or

(b) the date of the judgment—

(i) of the competent court following an appeal under regulation 14(2) (appeal to competent court against decision of Commissioners to reject the complaint), or

(ii) of the court or tribunal (or other judicial body) in another member State concerned, which is referred to in Article 5(3) of the Directive, following an appeal to it in accordance with that Article.

(7) If the Commissioners receive a request made under paragraph (2), they must endeavour to set up an Advisory Commission within the period of 120 days beginning with the date on which they received the request.

(8) After it is set up, the chair of the Advisory Commission must inform the complainant that it is set up, without delay.

(9) If an Advisory Commission is not set up in accordance with paragraph (7), the complainant may make an application to the competent court—

(a) for the purposes of regulation 45 (competent court: appointments of independent persons of standing and the chair), and

(b) within the period of 30 days beginning with the day after the date the period mentioned in paragraph (7) ended.

(10) This regulation is subject to regulations 29 to 31 and Chapter 4 (resolving a question in dispute: referral to Alternative Dispute Resolution Commission).