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Council Directive 2011/16/EUShow full title

Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

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  1. Introductory Text

  2. CHAPTER I GENERAL PROVISIONS

    1. Article 1.Subject matter

    2. Article 2.Scope

    3. Article 3.Definitions

    4. Article 4.Organisation

  3. CHAPTER II EXCHANGE OF INFORMATION

    1. SECTION I Exchange of information on request

      1. Article 5.Procedure for the exchange of information on request

      2. Article 6.Administrative enquiries

      3. Article 7.Time limits

    2. SECTION II Mandatory automatic exchange of information

      1. Article 8.Scope and conditions of mandatory automatic exchange of information

    3. SECTION III Spontaneous exchange of information

      1. Article 9.Scope and conditions of spontaneous exchange of information

      2. Article 10.Time limits

  4. CHAPTER III OTHER FORMS OF ADMINISTRATIVE COOPERATION

    1. SECTION I Presence in administrative offices and participation in administrative enquiries

      1. Article 11.Scope and conditions

    2. SECTION II Simultaneous controls

      1. Article 12.Simultaneous controls

    3. SECTION III Administrative notification

      1. Article 13.Request for notification

    4. SECTION IV Feedback

      1. Article 14.Conditions

    5. SECTION V Sharing of best practices and experience

      1. Article 15.Scope and conditions

  5. CHAPTER IV CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION

    1. Article 16.Disclosure of information and documents

    2. Article 17.Limits

    3. Article 18.Obligations

    4. Article 19.Extension of wider cooperation provided to a third country

    5. Article 20.Standard forms and computerised formats

    6. Article 21.Practical arrangements

    7. Article 22.Specific obligations

  6. CHAPTER V RELATIONS WITH THE COMMISSION

    1. Article 23.Evaluation

  7. CHAPTER VI RELATIONS WITH THIRD COUNTRIES

    1. Article 24.Exchange of information with third countries

  8. CHAPTER VII GENERAL AND FINAL PROVISIONS

    1. Article 25.Data protection

    2. Article 26.Committee

    3. Article 27.Reporting

    4. Article 28.Repeal of Directive 77/799/EEC

    5. Article 29.Transposition

    6. Article 30.Entry into force

    7. Article 31.Addressees

  9. Signature

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