EUROPEAN UNION (TAX DISPUTE RESOLUTION MECHANISMS) REGULATIONS 2019.
Source: Iris Oifigiúl 306 of 2019 2019-07-05 00970-00970

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paragraphs: These Regulations may be cited as the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019.
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paragraphs: These Regulations come into operation on 1 July 2019.
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paragraphs: (1) In these Regulations -
(a) who is a resident of a Member State for tax purposes for the tax year in respect of which there is a question in dispute relating to income or capital earned in that year, and
(b) whose taxation is directly affected by the question in dispute;
(a) an additional tax charge,
(b) an increase in tax liabilities, or
(c) the cancellation or reduction of losses that could be used to offset taxable profits;
(2) A word or expression which is used in these Regulations and which is also used in the Directive has, unless the context otherwise requires, the same meaning in these Regulations as it has in the Directive.
(3) A word or expression which is used in these Regulations and which is also used in the Act of 1997 has, subject to paragraph (2), and unless the context otherwise requires, the same meaning in these Regulations as it has in the Act of 1997.
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paragraphs: (1) Subject to paragraph (2), these Regulations apply to a complaint submitted on or after the coming into operation of these Regulations relating to a question in dispute involving income or capital earned in a tax year commencing on or after 1 January 2018.
(2) These Regulations may, where the Commissioners so agree with the competent authorities of relevant Member States, apply -
(a) to a complaint submitted before the coming into operation of these Regulations, or
(b) to a complaint involving income or capital earned in a tax year commencing before 1 January 2018.
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paragraphs: These Regulations provide for the mechanisms to resolve disputes between the State and any other Member State arising from the interpretation and application of any arrangement.
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paragraphs: (1) The Commissioners shall be the competent authority in the State for the purposes of the Directive and these Regulations.
(2) The Commissioners shall comply with the obligations imposed by the Directive on a competent authority of a Member State.
(3) The Commissioners may authorise any of their officers to perform any acts and discharge any functions authorised by these Regulations to be performed or discharged by the Commissioners.
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paragraphs: For the purposes of these Regulations information required to be provided by an affected person to the Commissioners under these Regulations shall be provided in writing in such form and manner, including by electronic means, as may be specified by the Commissioners.
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paragraphs: (1) An affected person may, in accordance with paragraph (2), submit a complaint on a question in dispute to the Commissioners requesting its resolution.
(2) A complaint shall -
(a) be submitted to the Commissioners -
(i) in writing and in such form and manner as the Commissioners may specify,
(ii) in an official language of the State, and
(iii) not later than 3 years from the date of receipt of the first notification of the action resulting in, or that will result in, the question in dispute, regardless of whether the affected person has recourse to any other remedies that may be available under the law of the State or of any relevant Member State,