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Amendment of Part 40A of Principal Act (appeals to Appeals Commissioners)
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68. Part 40A of the Principal Act is amended—
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(a) in section 949T, by inserting the following subsection after subsection (1):
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“(1A) A direction given under subsection (1) shall specify—
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(a) the date on which and time at which the case management conference shall commence, and
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(b) the location at which the case management conference shall be held.”,
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(b) in section 949W, by inserting the following subsections after subsection (2):
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“(3) The Appeal Commissioners shall, at any stage, stay proceedings in an appeal for the purpose of allowing a Mutual Agreement Procedure, relating to the matters to which the appeal relates, to proceed and conclude, where both parties have applied for a direction to that effect under section 949E.
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(4) Notwithstanding subsection (2) and subject to subsection (5), the Appeal Commissioners, in giving a direction to stay proceedings following an application in that behalf under subsection (3), shall not be required to specify a date by which the proceedings are to be resumed, but shall stay proceedings in the appeal concerned until the Mutual Agreement Procedure concerned has concluded.
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(5) Where a party applies under section 949E for a direction that proceedings stayed under subsection (3) be resumed before the Mutual Agreement Procedure concerned has concluded, the Appeal Commissioners shall give a direction that the stayed proceedings be resumed.
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(6) The Appeal Commissioners may from time to time give a direction to the parties that one or both of them notify the Appeal Commissioners in relation to the progress of the Mutual Agreement Procedure.
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(7) In this section ‘Mutual Agreement Procedure’ means a procedure in accordance with which a mutual agreement may be reached, for the resolution of a dispute, between the competent authority of the State and a competent authority of another jurisdiction under—
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(a) an arrangement having the force of law by virtue of section 826(1), or
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(b) the European Union (Tax Dispute Resolution Mechanisms) Regulations 2019 (S.I. No. 306 of 2019).”,
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and
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(c) in section 949AV—
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(i) by substituting the following subsection for subsection (1):
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“(1) Subject to subsections (4) and (5), the Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under—
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(a) subsection (1) of section 949E, in relation to the matter referred to in paragraph (2)(a) of that section, or
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(b) section 949T(1).”,
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(ii) in subsection (2), by substituting “Subject to subsections (3), (4) and (5) ” for “Subject to subsection (3) ”,
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(iii) in subsection (3), by substituting “Subject to subsections (4) and (5), the Appeal Commissioners shall” for “The Appeal Commissioners shall”, and
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(iv) by inserting the following subsections after subsection (3):
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“(4) Where a party has failed to comply with a direction under section 949T, the Appeal Commissioners shall not dismiss an appeal under subsection (1) in a case in which an application has been made to the Appeal Commissioners by the party after the time appointed for the case management conference concerned and the Appeal Commissioners are satisfied that—
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(a) owing to absence, illness or other reasonable cause, the party was prevented from attending the case management conference, and
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(b) the application was made without unreasonable delay after the date specified in the direction.
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(5) Where, following an application in that behalf under subsection (4), the Appeal Commissioners are not satisfied as to the matters specified in paragraphs (a) and (b) of that subsection, they shall dismiss the appeal and their decision shall be final and conclusive.”.
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