The Double Taxation Dispute Resolution (EU) Regulations 2020 (revoked)

S.I. 2020/51 · Made 22 January 2020 · Extends to United Kingdom

Contents

1. Part 1: Preliminary Repealed
2. 1Citation and commencement Repealed
3. 2Effect Repealed
4. 3General interpretative provisions Repealed
5. 4The meaning of question in dispute Repealed
6. 5The meaning of resident for tax purposes Repealed
7. Part 2: Complaints about a question in dispute Repealed
8. Chapter 1: Submitting a complaint and its effect etc Repealed
9. 6Submitting a complaint to the Commissioners Repealed
10. 7Information to be provided by the complainant when the complaint is submitted Repealed
11. 8Complaint to be submitted to other competent authorities concerned Repealed
12. 9Exception for individuals and smaller undertakings Repealed
13. 10Effect of submitting the complaint etc Repealed
14. Chapter 2: Acknowledgement and requests for further information Repealed
15. 11Acknowledgement of receipt of the complaint Repealed
16. 12Requests by the Commissioners for further information Repealed
17. Chapter 3: Decision to accept or reject the complaint Repealed
18. 13Decision of the Commissioners to accept or reject the complaint Repealed
19. Chapter 4: Challenging decisions to reject complaints Repealed
20. 14Appeal to competent court against decision of Commissioners to reject the complaint Repealed
21. 15Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint Repealed
22. 16Advisory Commission opinion on decisions to accept or reject the complaint Repealed
23. Chapter 5: Withdrawal of complaint Repealed
24. 17Withdrawal of the complaint by the complainant Repealed
25. Part 3: Resolving a question in dispute Repealed
26. Chapter 1: Resolving the question in dispute on a unilateral basis Repealed
27. 18Decision by Commissioners to resolve question in dispute on a unilateral basis Repealed
28. 19Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis Repealed
29. Chapter 2: Resolving a question in dispute by mutual agreement Repealed
30. 20The mutual agreement procedure etc Repealed
31. 21Request for information during a mutual agreement procedure Repealed
32. 22Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint Repealed
33. 23Extension of the MAP period Repealed
34. 24Termination of a mutual agreement procedure due to a judgment of a court Repealed
35. 25Suspension of a mutual agreement procedure due to judicial or administrative proceedings Repealed
36. 26Dispute resolved by mutual agreement Repealed
37. 27Duty to inform the complainant if dispute not resolved by mutual agreement Repealed
38. Chapter 3: Resolving a question in dispute: referral to Advisory Commission Repealed
39. 28Request to set up an Advisory Commission for the purpose of resolving the question in dispute Repealed
40. 29Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court Repealed
41. 30Advisory Commission not to be set up or proceedings stayed in culpable penalty cases Repealed
42. 31Refusal to set up an Advisory Commission in a case not involving double taxation Repealed
43. 32Advisory Commission opinion on resolution of the question in dispute Repealed
44. Chapter 4: Resolving a question in dispute: referral to Alternative Dispute Resolution Commission Repealed
45. 33Setting up an Alternative Dispute Resolution Commission Repealed
46. Chapter 5: Resolving a question in dispute: final decision of competent authorities Repealed
47. 34The final decision of the competent authorities Repealed
48. 35Publication of the final decision of the competent authorities or an abstract of it Repealed
49. Part 4: Advisory Commission: composition, procedure and costs etc Repealed
50. Chapter 1: Preliminary Repealed
51. 36Interpretation of Part Repealed
52. Chapter 2: Composition Repealed
53. 37Composition of the Advisory Commission Repealed
54. Chapter 3: Representatives of the Commissioners Repealed
55. 38Representatives of the Commissioners on an Advisory Commission Repealed
56. Chapter 4: Independent persons of standing Repealed
57. 39Nominations for the list of independent persons of standing Repealed
58. 40Objections to nominations for the list of independent persons of standing Repealed
59. 41Independent persons of standing and substitutes: appointments etc Repealed
60. 42Objections to appointments of independent persons of standing Repealed
61. 43Request for disclosure of information about an independent person of standing etc Repealed
62. Chapter 5: The chair Repealed
63. 44Election of the chair Repealed
64. Chapter 6: Appointments following application to competent court Repealed
65. 45Competent court: appointments of independent persons of standing and the chair Repealed
66. Chapter 7: Rules of Functioning Repealed
67. 46The Rules of Functioning agreed by the Commissioners etc Repealed
68. 47The standard Rules of Functioning Repealed
69. Chapter 8: Information sharing and representation Repealed
70. 48Provision of information to an Advisory Commission Repealed
71. 49Advisory Commission: wrongful disclosure Repealed
72. 50Affected persons: non-disclosure declaration and wrongful disclosure Repealed
73. 51Affected persons appearing or being represented before Advisory Commission Repealed
74. Chapter 9: Costs Repealed
75. 52Costs of the Advisory Commission Repealed
76. 53Costs incurred by the complainant Repealed
77. Part 5: Alternative Dispute Resolution Commission: composition and form etc Repealed
78. 54Alternative Dispute Resolution Commission: agreement about its composition and form Repealed
79. 55Alternative Dispute Resolution Commission: application of Part 4 Repealed
80. Signature
81. Explanatory note