Taxes Consolidation Act, 1997 (Number 39 of 1997)
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949W Staying proceedings.
(1)The Appeal Commissioners may, at any stage, stay proceedings in an appeal (in this section referred to as a “stayed appeal”) where—
(a) they wish to provide an opportunity for the parties to settle the matter under appeal by agreement with each other,
(b) they wish to give a party additional time in which to prepare for a hearing,
(c) they wish to allow a determination to be made in another appeal that raises issues of fact or law that are common or related to those in the stayed appeal (in sections 949AN and 949AO referred to as “common or related issues”), or
(d) in the interests of justice, they consider it appropriate to do so.
(2) The Appeal Commissioners shall stay proceedings by giving a direction in accordance with section 949E(1), which direction shall specify a date by which the proceedings are to be resumed.
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(3) The Appeal Commissioners shall, at any stage, stay proceedings in an appeal for the purpose of allowing a Mutual Agreement Procedure, relating to the matters to which the appeal relates, to proceed and conclude, where both parties have applied for a direction to that effect under section 949E.
(4) Notwithstanding subsection (2) and subject to subsection (5), the Appeal Commissioners, in giving a direction to stay proceedings following an application in that behalf under subsection (3), shall not be required to specify a date by which the proceedings are to be resumed, but shall stay proceedings in the appeal concerned until the Mutual Agreement Procedure concerned has concluded.
(5) Where a party applies under section 949E for a direction that proceedings stayed under subsection (3) be resumed before the Mutual Agreement Procedure concerned has concluded, the Appeal Commissioners shall give a direction that the stayed proceedings be resumed.
(6) The Appeal Commissioners may from time to time give a direction to the parties that one or both of them notify the Appeal Commissioners in relation to the progress of the Mutual Agreement Procedure.
(7) In this section ‘Mutual Agreement Procedure’ means a procedure in accordance with which a mutual agreement may be reached, for the resolution of a dispute, between the competent authority of the State and a competent authority of another jurisdiction under—
(a) an arrangement having the force of law by virtue of section 826(1), or
(b) the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019).
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