The Double Taxation Dispute Resolution (EU) Regulations 2020

Objections to nominations for the list of independent persons of standing

40.—(1) Paragraph (2) applies if the Commissioners have reasonable cause to object to any independent person of standing, who was nominated by or on behalf of another member State, being on the list of independent persons of standing due to that individual lacking independence.

(2) The Commissioners may object to that individual being on the list of independent persons of standing.

(3) If the Commissioners make such an objection they must—

(a) notify the Commission, and

(b) provide the Commission with appropriate evidence in support of it.

(4) Paragraph (5) applies if the Commission—

(a) notifies the Commissioners of an objection to an individual, who was nominated under regulation 39(1), being on the list of independent persons of standing for reasons of lack of independence, and

(b) provides the Commissioners with evidence in support of that objection.

(5) The Commissioners must—

(a) investigate that objection within the period of 180 days beginning with the date the Commissioners received the notification and evidence mentioned in paragraph (4), and

(b) decide whether to remove the individual from the list of independent persons of standing.

(6) The Commissioners must notify the Commission in respect of any action taken under paragraph (5).