Taxes Consolidation Act 1997 section 949W

Staying proceedings

Section 949W sets out the circumstances in which the Appeal Commissioners may stay proceedings in an appeal and the rules that apply where proceedings are stayed to allow a Mutual Agreement Procedure to conclude.

• The Appeal Commissioners may stay proceedings at any stage to allow settlement discussions, give additional preparation time, await a related determination, or in the interests of justice.
• A direction staying proceedings must specify a resumption date, except where the stay is to allow a Mutual Agreement Procedure to conclude.
• Both parties must apply for a stay to allow a Mutual Agreement Procedure to proceed, but either party may apply to resume proceedings before that procedure has concluded.
• A Mutual Agreement Procedure is a dispute resolution process between the competent authority of Ireland and that of another jurisdiction under a tax treaty or the EU Tax Dispute Resolution Mechanisms Regulations 2019.