|
|
|
Mutual agreement procedures
|
| |
69. Part 41A of the Principal Act is amended—
|
|
| |
(a) in section 959AF(3), by substituting “Subject to section 959AW, in default of an appeal” for “In default of an appeal”, and
|
|
| |
(b) by inserting the following Chapter after Chapter 7:
|
|
| |
“Chapter 8
|
|
| |
Miscellaneous provisions
|
|
| |
Mutual agreement procedures
|
|
| |
959AW.Notwithstanding section 959AF(3), an assessment or amended assessment, as the case may be, made on a person shall not be final and conclusive where, within 30 days after the date of the notice of assessment, the person—
|
|
| |
(a) requests a mutual agreement under an arrangement having the force of law by virtue of section 826(1) between the competent authority of the State and a competent authority of another jurisdiction, or
|
|
| |
(b) submits a complaint on a question in dispute to the Revenue Commissioners under the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019).”.
|
