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

Inhalt

1. Art. 1 Citation and commencement.
2. Art. 2019
3. Art. 2 Scope.
4. Art. 3 Interpretation.
5. Art. 4 Complaint.
6. Art. 5 Information that shall be submitted by the affected person.
7. Art. 6 Acknowledg-ment of receipt of the complaint.
8. Art. 7 Acceptance or rejection of the complaint. Cap. 372. Cap. 372. Cap. 372.
9. Art. 8 Unilateral resolution of dispute.
10. Art. 9 Termination of proceedings when complaint is withdrawnorwhen question in dispute ceases to exist.
11. Art. 10 Mutual agreement procedure.
12. Art. 11 Dispute resolution by the Advisory Commission.
13. Art. 12 Appointments by the Chairman of the Board of Governors of the Malta Arbitration Centre. Cap. 387.
14. Art. 13 The Advisory Commission.
15. Art. 14 The list of independent persons of standing.
16. Art. 15 The Alternative DisputeResolution Commission.
17. Art. 16 Rules of Functioning.
18. Art. 17 Costs of proceedings.
19. Art. 18 Information, evidence and hearings. Cap. 377. Cap. 9.
20. Art. 19 The opinion of the Advisory Commission or Alternative DisputeResolution Commission.
21. Art. 20 Final decision. Cap. 372. Cap. 372.
22. Art. 21 Interaction with national proceedings and derogations. Cap. 372.
23. Art. 22 Special provisions for individuals and smaller undertakings.
24. Art. 23 Publicity.