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S.L. 123.191 · European Union Tax Dispute Resolution (S.L. 123.191)

S.L. 123.191 Art. 4Complaint.

In KraftAmtlicher Text

(1) An affected person shall be entitled to submit a complaint to the Commissioner on a question in dispute requesting the resolution thereof.

(2) An affected person shall have the right to submit a complaint to the Commissioner in accordance with these regulations regardless of whether he has recourse to remedies available under any other provisions of Maltese law or the law of any one (1) of the other Member States concerned.

(3) A complaint shall be submitted to the Commissioner in the Maltese or the English language within three (3) years from the receipt by the affected person of the first notification of the action resulting in, or that will result in, the question in dispute.

(4) The affected person shall indicate in the complaint made to the Commissioner which other Member States are concerned and shall simultaneously submit the complaint with the same information to the competent authority of each of the other Member States concerned.