European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019)
16. Rules of Functioning - notification obligations
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(1) The Commissioners shall agree the Rules of Functioning for the Advisory Commission or the ADRC, as the case may be, with the competent authority of each relevant Member State, in accordance with and providing, in particular, for the matters set out in, Article 11 of the Directive and shall sign the Rules of Functioning so agreed.
(2) The Commissioners shall, not later than 120 days from the date of receipt of a request under Regulation 11(1), give notice in writing to the affected person of the following:
(a) the Rules of Functioning for the Advisory Commission or ADRC, as the case may be;
(b) the date by which the opinion on the resolution of the question in dispute shall be delivered;
(c) references to the applicable provisions of any enactment and to any applicable arrangements.
(3) Where the independent persons of standing and the chair of the Advisory Commission or ADRC, as the case may be, have not, in accordance with Article 11(4) of the Directive, completed the Rules of Functioning or notified them to the affected person, the affected person may apply to the Court for an order for the implementation of the Rules of Functioning.
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(1) (a) The Commissioners shall agree the Rules of Functioning for the Advisory Commission or the ADRC, as the case may be, with the competent authority of each relevant Member State and shall sign the Rules of Functioning so agreed.
(b) The Rules of Functioning shall -
(i) in the case of an Advisory Commission set up pursuant to a request under Regulation 11(1)(a) for the purpose of delivering an opinion on the decision to reject a complaint, include the information referred to in points (a), (d), (e) and (f) of Article 11(2) of the Directive, and
(ii) in the case of an Advisory Commission or ADRC, as the case may be, set up for the purpose of delivering an opinion on the resolution of the question in dispute, include the information referred to in points (a) to (g) of Article 11(2) of the Directive.
(2) The Commissioners shall, not later than the end of the period of 120 days specified in Regulation 11(4), give notice in writing to the affected person of -
(a) the Rules of Functioning for the Advisory Commission or ADRC, as the case may be,
(b) the date by which the opinion on the resolution of the question in dispute shall be delivered, and
(c) references to the applicable provisions of any enactment and to any applicable arrangements.
(3) (a) In this paragraph ‘the standard Rules of Functioning’ means the standard Rules of Functioning set out in Annex I of Commission Implementing Regulation (EU) 2019/652 of 24 April 20192 laying down standard Rules of Functioning for the Advisory Commission or Alternative Dispute Resolution Commission and a standard form for the communication of information concerning publicity of the final decision in accordance with the Directive.
(b) Where notice of the Rules of Functioning has not been given to the affected person in accordance with paragraph (2)(a), the independent persons of standing and the chair shall -
(i) complete the Rules of Functioning on the basis of the standard Rules of Functioning, and
(ii) ensure they are notified to the affected person not later than 14 days from the date on which the Advisory Commission or ADRC, as the case may be, was set up.
(4) Where the independent persons of standing and the chair of the Advisory Commission or ADRC, as the case may be, have not agreed the Rules of Functioning or have not notified them to the affected person, the affected person may apply to the Court for an order for the implementation of the Rules of Functioning.
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