Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in... (32011L0016)
Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
- COUNCIL DIRECTIVE 2011/16/EU
- of 15 February 2011
- on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
- CHAPTER I
- GENERAL PROVISIONS
- Article 1
- Subject matter
- Article 2
- Scope
- Article 3
- Definitions
- Article 4
- Organisation
- CHAPTER II
- EXCHANGE OF INFORMATION
- SECTION I
- Exchange of information on request
- Article 5
- Procedure for the exchange of information on request
- Article 6
- Administrative enquiries
- Article 7
- Time limits
- SECTION II
- Mandatory automatic exchange of information
- Article 8
- Scope and conditions of mandatory automatic exchange of information
- SECTION III
- Spontaneous exchange of information
- Article 9
- Scope and conditions of spontaneous exchange of information
- Article 10
- Time limits
- CHAPTER III
- OTHER FORMS OF ADMINISTRATIVE COOPERATION
- SECTION I
- Presence in administrative offices and participation in administrative enquiries
- Article 11
- Scope and conditions
- SECTION II
- Simultaneous controls
- Article 12
- Simultaneous controls
- SECTION III
- Administrative notification
- Article 13
- Request for notification
- SECTION IV
- Feedback
- Article 14
- Conditions
- SECTION V
- Sharing of best practices and experience
- Article 15
- Scope and conditions
- CHAPTER IV
- CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION
- Article 16
- Disclosure of information and documents
- Article 17
- Limits
- Article 18
- Obligations
- Article 19
- Extension of wider cooperation provided to a third country
- Article 20
- Standard forms and computerised formats
- Article 21
- Practical arrangements
- Article 22
- Specific obligations
- CHAPTER V
- RELATIONS WITH THE COMMISSION
- Article 23
- Evaluation
- CHAPTER VI
- RELATIONS WITH THIRD COUNTRIES
- Article 24
- Exchange of information with third countries
- CHAPTER VII
- GENERAL AND FINAL PROVISIONS
- Article 25
- Data protection
- Article 26
- Committee
- Article 27
- Reporting
- Article 28
- Repeal of Directive 77/799/EEC
- Article 29
- Transposition
- Article 30
- Entry into force
- Article 31
- Addressees
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