European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019)
12. Appointments by order of Court
(1) Where an Advisory Commission is not set up within the period specified in [1]>Regulation 11(1)<[1][1]>Regulation 11(4)<[1], the affected person may apply to the Court to set up the Advisory Commission.
(2) Where the Commissioners fail to appoint at least one independent person of standing and a substitute to an Advisory Commission, the affected person may apply to the Court to appoint an independent person of standing and a substitute from the list.
(3) Where the Commissioners and the competent authority of each relevant Member State fail to do so, the affected person may apply to the Court to appoint the 2 independent persons of standing from the list.
(4) An application under paragraph (2) or (3), as the case may be, shall be made not later than 30 days from the end of [2]>the period of 120 days from the date of receipt of the request under Regulation 11(1)<[2][2]>the period of 120 days specified in Regulation 11(4)<[2].
(5) A decision of the Court on an application made under paragraph (2) or (3), as the case may be, shall be final, save that, by leave of the Court of Appeal, an appeal from the decision shall lie to the Court of Appeal on a specified question of law.
[3]>
(6) An affected person shall submit a copy of the application made under paragraph (2) or (3), as the case may be -
(a) if there is more than one affected person involved in the proceedings, to the competent authority of the Member State in which the affected person is resident for tax purposes, or
(b) if there is only one affected person involved in the proceedings, to the competent authority of the Member State which failed to appoint at least one independent person of standing and a substitute.
(7) (a) Where a Court has made a decision on an application made under paragraph (1), (2) or (3), as the case may be, it shall ensure that the affected person and the Commissioners are notified of it.
(b) The Commissioners shall notify the competent authority of each relevant Member State of the decision referred to in subparagraph (a) as soon as practicable.
(8) When, for the purpose of Regulation 11(5), a sufficient number of independent persons of standing have been appointed to an Advisory Commission pursuant to an application made under paragraph (3), those independent persons of standing shall appoint the chair of the Advisory Commission by drawing lots from the list according to Articles 7(1) and 8(3) of the Directive.
<[3]
[1]
Substituted by SI20No673 s12(1). Shall be deemed to have come into operation on 1 July 2019.
[2]
Substituted by SI20No673 s12(4). Shall be deemed to have come into operation on 1 July 2019.