European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019)
15. Alternative Dispute Resolution Commission
(1) The Commissioners may agree with the competent authority of each relevant Member State to set up an Alternative Dispute Resolution Commission (in these Regulations referred to as an “ADRC”), instead of an Advisory Commission, to deliver an opinion on how to resolve a question in dispute in accordance with Article 14 of the Directive, including an ADRC that is in the form of a committee that is of a permanent nature.
(2) The Commissioners may, subject to the Rules of Functioning for the ADRC referred to in Regulation 16, agree the composition of the ADRC with the competent authority of each relevant Member State and may, subject to paragraph (3), appoint members to it.
(3) (a) The Commissioners may, for any of the reasons set out in Regulation 13(4), decide not to appoint, or may object to the appointment of, a person to the ADRC.
(b) Regulation 13(5) and (6) shall apply to a person appointed to an ADRC as those provisions apply to an independent person of standing appointed to an Advisory Commission, with any necessary modifications, and for that purpose those provisions shall be construed as if -
(i) references to an independent person of standing appointed to an Advisory Commission were references to a person appointed to an ADRC, and
(ii) the reference to a decision of the Advisory Commission were a reference to a decision of the ADRC.
(4) The Commissioners may agree with the competent authorities of each relevant Member State, as an alternative to the independent opinion process applied by the Advisory Commission under Article 8 of the Directive, any other type of dispute resolution process for application by the ADRC.
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(5) An ADRC shall deliver an opinion, in writing, on the resolution of the question in dispute not later than 6 months from the date on which it is set up.
(6) (a) Where the ADRC considers that the question in dispute is such that it would need more than the period of 6 months specified in paragraph (5) to deliver an opinion, that period may be extended by 3 months.
(b) The ADRC shall give notice in writing to the Commissioners, the competent authority of each relevant Member State and the affected person of any extension under subparagraph (a) of the period within which the ADRC shall deliver an opinion.
(7) The ADRC shall base its opinion on the resolution of the question in dispute on -
(a) the arrangement, the Act of 1997, these Regulations and any other enactment related to the question in dispute, and
(b) the law of each relevant Member State in so far as it relates to the question in dispute.
(8) (a) The ADRC shall adopt its opinion on the resolution of the question in dispute by a simple majority of its members.
(b) Where a majority opinion of its members cannot be reached, the vote of the chair of the ADRC shall determine the final opinion.
(c) The chair of the ADRC shall notify in writing the Commissioners and the competent authority of each relevant Member State of the opinion.
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