S.L. 123.191 Art. 13The Advisory Commission.

(1) The Advisory Commission set up in accordance with regulation 11 shall have the following composition:

(a) one (1) Chairperson;

(b) one (1) representative of the competent authority of each of the Member States concerned:

Provided that on agreement between the competent authorities, the number of such representatives may be increased to two (2) for each competent authority; and

(c) one (1) independent person of standing, who shall be appointed by the competent authority of each of the Member States concerned from the list of independent persons of standing nominated by the Member States:

Provided that on agreement between the competent authorities, the number of such persons appointed may be increased to two (2) for each competent authority.

(2) The rules for the appointment of the independent persons of standing shall be agreed by the Commissioner together with the competent authorities of the other Member States concerned. Following the appointment of the independent persons of standing, a substitute shall be appointed for each of them according to the rules for the appointment of the independent persons in cases where the independent persons are prevented from carrying out their duties.

(3) Where the rules for the appointment of independent persons of standing have not been agreed to in accordance with sub-regulation (2), the appointment of such persons shall be carried out by drawing lots.

(4) Except where the independent persons of standing have been appointed by the Chairman of the Board of Governors of the Malta Arbitration Centre as provided in regulation 12, or by the competent court or national appointing body of another Member State as provided in the law of that other Member State by means of provisions corresponding to regulation 12, the Commissioner may object to the appointment of any particular independent person of standing for any reason agreed in advance between the competent authorities concerned or for any one (1) of the following reasons:

(a) that person belongs to or is working on behalf of one of the tax administrations concerned or was in such a situation at any time during the previous three (3) years;

(b) that person has, or has had, a material holding in or voting right in, or is or has been an employee of or adviser to any affected person concerned, at any time during the last five (5) years prior to the date of his appointment;

(c) that person does not offer a sufficient guarantee of objectivity for the settlement of the dispute or disputes to be decided;

(d) that person is an employee with an enterprise that provides tax advice or otherwise gives tax advice on a professional basis, or was in such a situation at any time during a period of at least three (3) years prior to the date of his MECHANISMS DIRECTIVE IMPLEMENTATION appointment.

(5) The Commissioner may request that a person of standing who has been appointed in accordance with sub-regulation (2) or (3), or his substitute, shall disclose any interest, relationship or any other matter that is likely to affect that person's independence or impartiality or that might reasonably create an appearance of bias in the proceedings. For a period of twelve (12) months after the opinion of the Advisory Commission was delivered, an independent person of standing who is part of the Advisory Commission shall not be in a situation that would have given cause to a competent authority to object to his appointment as provided for in sub-regulation (4) had he been in that situation at the time of appointment to that Advisory Commission.

(6) The representatives of the competent authorities and the independent persons of standing appointed in accordance with sub-regulation (1) shall elect a Chairperson from the list of persons referred to in regulation 14. Unless the representatives of the competent authority of each of the Member States concerned and the independent persons of standing agree otherwise, the Chairperson shall be a judge.