CHAPTER IVCONDITIONS GOVERNING ADMINISTRATIVE COOPERATION

Article 22Specific obligations

1

Member States shall take all necessary measures to:

a

ensure effective internal coordination within the organisation referred to in Article 4;

b

establish direct cooperation with the authorities of the other Member States referred to in Article 4;

c

ensure the smooth operation of the administrative cooperation arrangements provided for in this Directive.

F11a

For the purpose of the implementation and enforcement of the laws of the Member States giving effect to this Directive and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in Articles 13, 30, 31 and 40 of Directive (EU) 2015/849 of the European Parliament and of the Council10.

2

The Commission shall communicate to each Member State any general information concerning the implementation and application of this Directive which it receives and which it is able to provide.