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

S.L. 123.191 Art. 8Unilateral resolution of dispute.

In KraftAmtlicher Text

(1) Within the period of six (6) months from the receipt of a complaint, or within six (6) months of the receipt of the information referred to in regulation 5(1)(f), whichever is later, the Commissioner may decide to resolve the question in dispute on a unilateral basis, without involving the competent authorities of the other Member States concerned. In such case, he shall notify the affected person and the competent authorities of the other Member States concerned without delay.

(2) Following a resolution of the question in dispute by the Commissioner or by the competent authority of any of the other Member States concerned, the proceedings under these regulations shall be terminated.