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11.3.2011 Official
Journal
of
the
European
Union
L
64/1
I
(Legislative acts)
DIRECTIVES
COUNCIL DIRECTIVE 2011/16/EU
of 15 February 2011
on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
THE COUNCIL OF THE EUROPEAN UNION,
Member States’ tax administrations. There is a need for
instruments likely to create confidence between Member
States, by setting up the same rules, obligations and
Having regard to the Treaty on the Functioning of the European
rights for all Member States.
Union, and in particular Articles 113 and 115 thereof,
(3) Therefore,
a
completely
new
approach
should
be
taken
Having regard to the proposal from the European Commission,
by creating a new text to give Member States the power
to efficiently cooperate at international level to overcome
the negative effects of an ever-increasing globalisation on
the internal market.
Having regard to the opinion of the European Parliament ( 1 ),
(4) In
such
a
context,
the
existing
Council
Directive
Having regard to the opinion of the European Economic and
77/799/EEC of 19 December 1977 concerning mutual
Social Committee ( 2 ),
assistance by the competent authorities of the Member
States in the field of direct taxation and taxation of
insurance premiums ( 3 ) no longer provides for appro
Acting in accordance with a special legislative procedure,
priate measures. Its deep weaknesses have been looked
into by the Ad hoc Council Working Party on Tax Fraud
in its report of 22 May 2000 and more recently by the
Whereas:
Commission Communication on Preventing and
Combating Corporate and Financial Malpractice of
27 September 2004 and the Commission Communi
cation concerning the need to develop a coordinated
(1) The
Member
States’
need
for
mutual
assistance
in
the
strategy to improve the fight against fiscal fraud of
field of taxation is growing rapidly in a globalised era.
31 May 2006.
There is a tremendous development of the mobility of
taxpayers, of the number of cross-border transactions
and of the internationalisation of financial instruments,
which makes it difficult for Member States to assess taxes
(5) Directive
77/799/EEC,
even
with
its
later
amendments,
due properly. This increasing difficulty affects the func
was designed in a different context to current internal
tioning of taxation systems and entails double taxation,
market requirements and is no longer able to meet the
which itself incites tax fraud and tax evasion, while the
new requirements of administrative cooperation.
powers of controls remain at national level. It thus jeop
ardises the functioning of the internal market.
(6)
Due to the number and the importance of adaptations to
be made to Directive 77/799/EEC, a mere amendment
(2) Therefore, a single Member State cannot manage its
thereof would not be sufficient to fulfil the objectives
internal taxation system, especially as regards direct
described above. Directive 77/799/EEC should therefore
taxation, without receiving information from other
be repealed and replaced by a new legal instrument. That
Member States. In order to overcome the negative
instrument should apply to direct taxes and indirect taxes
effects of this phenomenon, it is indispensable to
that are not yet covered by other Union legislation. To
develop new administrative cooperation between the
this end, this new Directive is considered to be the
proper instrument in terms of effective administrative
cooperation.
( 1 ) Opinion of 10 February 2010 (not yet published in the Official
Journal).
( 2 ) Opinion of 16 July 2009 (not yet published in the Official Journal).
( 3 ) OJ L 336, 27.12.1977, p. 15.

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Official Journal of the European Union
11.3.2011
(7) This
Directive
builds
on
the
achievements
of
Directive (13) It is important that officials of the tax administration of
77/799/EEC but provides for clearer and more precise
one Member State are allowed to be present in the
rules governing administrative cooperation between
territory of another Member State.
Member States where necessary, in order to establish,
especially as regards the exchange of information, a
wider scope of administrative cooperation between
Member States. Clearer rules should also make it
(14) Since the tax situation of one or more persons liable to
tax established in several Member States is often of
possible in particular to cover all legal and natural
common or complementary interest, it should be made
persons in the Union, taking into account the ever-
possible for simultaneous controls to be carried out on
increasing range of legal arrangements, including not
such persons by two or more Member States, by mutual
only traditional arrangements such as trusts, foundations
agreement and on a voluntary basis.
and investment funds, but any new instrument which
may be set up by taxpayers in the Member States.
(15) In
view
of
the
legal
requirement
in
certain
Member
States
that a taxpayer be notified of decisions and instruments
(8) There
should
be
more
direct
contact
between
Member
concerning his tax liability and of the ensuing difficulties
States’ local or national offices in charge of administrative
for the tax authorities, including cases where the taxpayer
cooperation, with communication between central liaison
has relocated to another Member State, it is desirable
offices being the rule. The lack of direct contacts leads to
that, in such circumstances, the tax authorities should
inefficiency, under-use of the arrangements for adminis
be able to call upon the cooperation of the competent
trative cooperation and delays in communication.
authorities of the Member State to which the taxpayer
Provision should therefore be made to bring about
has relocated.
more direct contacts between services with a view to
making cooperation more efficient and faster. The
assignment of competences to the liaison departments
(16) Feedback
on
information
sent
will
encourage
adminis
should be deferred to the national provisions of each
trative cooperation between Member States.
Member State.
(17) Collaboration between the Member States and the
(9)
Member States should exchange information concerning
Commission is necessary for the permanent study of
particular cases where requested by another Member
cooperation procedures and the sharing of experience
State and should make the necessary enquiries to
and best practices in the fields considered.
obtain such information. The standard of ‘foreseeable
relevance’ is intended to provide for exchange of
information in tax matters to the widest possible extent
(18) It is important for the efficiency of administrative coop
and, at the same time, to clarify that Member States are
eration that information and documents obtained under
not at liberty to engage in ‘fishing expeditions’ or to
this Directive could, subject to the restrictions laid down
request information that is unlikely to be relevant to
in this Directive, be used by the Member State that
the tax affairs of a given taxpayer. While Article 20 of
received them also for other purposes. It is also
this Directive contains procedural requirements, those
important that Member States could transmit that
provisions need to be interpreted liberally in order not
information to a third country, under certain conditions.
to frustrate the effective exchange of information.
(19) The
situations
in
which
a
requested
Member
State
may
(10) It is recognised that the mandatory automatic exchange
refuse to provide information should be clearly defined
of information without preconditions is the most
and limited, taking into account certain private interests
effective means of enhancing the correct assessment of
which should be protected as well as the public interest.
taxes in cross-border situations and of fighting fraud. To
that end, a step-by-step approach should therefore be
followed starting with the automatic exchange of
(20) However,
a
Member
State
should
not
refuse
to
transmit
available information on five categories and reviewing
information because it has no domestic interest or
the relevant provisions after a report by the Commission.
because the information is held by a bank, other
financial institution, nominee or person acting in an
agency or fiduciary capacity or because it relates to
ownership interests in a person.
(11) The spontaneous exchange of information between
Member States should also be strengthened and
encouraged.
(21) This Directive contains minimum rules and should
therefore not affect Member States’ right to enter into
wider cooperation with other Member States under
(12) Time
limits
for
the
provision
of
information
under
this
their national legislation or in the framework of
Directive should be laid down in order to ensure that the
bilateral or multilateral agreements concluded with
information exchange is timely and thus effective.
other Member States.

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11.3.2011 Official
Journal
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European
Union
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(22) It
should
also
be
made
clear
that
where
a
Member
State
overcome the negative effects of the increasing global
provides a wider cooperation to a third country than is
isation on the internal market, cannot be sufficiently
provided for under this Directive, it should not refuse to
achieved by the Member States and can therefore, by
provide such wider cooperation to other Member States
reason of the uniformity and effectiveness required, be
wishing to enter into such mutual wider cooperation.
better achieved at the level of the Union, the Union may
adopt measures, in accordance with the principle of
subsidiarity as set out in Article 5 of the Treaty on the
(23) The
exchange
of
information
should
be
made
through
European Union. In accordance with the principle of
standardised forms, formats and channels of communi
proportionality, as set out in that Article, this Directive
cation.
does not go beyond what is necessary in order to achieve
that objective,
(24) An evaluation of the effectiveness of administrative coop
eration should be made, especially on the basis of
statistics.
HAS ADOPTED THIS DIRECTIVE:
(25) The
measures
necessary
for
the
implementation
of
this
Directive should be adopted in accordance with Council
CHAPTER I
Decision 1999/468/EC of 28 June 1999 laying down the
GENERAL PROVISIONS
procedures for the exercise of implementing powers
conferred on the Commission ( 1 ).
Article 1
Subject matter
(26) In
accordance
with
point
34
of
the
Interinstitutional
1. This
Directive
lays
down
the
rules
and
procedures
under
Agreement on better law-making, Member States are
which the Member States shall cooperate with each other with a
encouraged to draw up, for themselves and in the
view to exchanging information that is foreseeably relevant to
interests of the Union, their own tables illustrating, as
the administration and enforcement of the domestic laws of the
far as possible, the correlation between this Directive
Member States concerning the taxes referred to in Article 2.
and the transposition measures, and to make them
public.
2. This
Directive
also
lays
down
provisions
for
the
exchange
(27) All
exchange
of
information
referred
to
in
this
Directive
of information referred to in paragraph 1 by electronic means,
is subject to the provisions implementing Directive
as well as rules and procedures under which the Member States
95/46/EC of the European Parliament and of the
and the Commission are to cooperate on matters concerning
Council of 24 October 1995 on the protection of indi
coordination and evaluation.
viduals with regard to the processing of personal data
and on the free movement of such data ( 2 ) and to Regu
lation (EC) No 45/2001 of the European Parliament and
of the Council of 18 December 2000 on the protection
3. This
Directive
shall
not
affect
the
application
in
the
of individuals with regard to the processing of personal
Member States of the rules on mutual assistance in criminal
data by the Community institutions and bodies and on
matters. It shall also be without prejudice to the fulfilment of
the free movement of such data ( 3 ). However, it is appro
any obligations of the Member States in relation to wider
priate to consider limitations of certain rights and obli
administrative cooperation ensuing from other legal
gations laid down by Directive 95/46/EC in order to
instruments, including bilateral or multilateral agreements.
safeguard the interests referred to in Article 13(1)(e) of
that Directive. Such limitations are necessary and propor
tionate in view of the potential loss of revenue for
Member States and the crucial importance of information
Article 2
covered by this Directive for the effectiveness of the fight
against fraud.
Scope

1. This
Directive
shall
apply
to
all
taxes
of
any
kind
levied
by, or on behalf of, a Member State or the Member State’s
(28) This Directive respects the fundamental rights and
territorial or administrative subdivisions, including the local
observes the principles which are recognised in particular
authorities.
by the Charter of Fundamental Rights of the European
Union.
2. Notwithstanding
paragraph
1,
this
Directive
shall
not
(29) Since the objective of this Directive, namely the efficient
apply to value added tax and customs duties, or to excise
administrative cooperation between Member States to
duties covered by other Union legislation on administrative
cooperation between Member States. This Directive shall also
not apply to compulsory social security contributions payable
( 1 ) OJ L 184, 17.7.1999, p. 23.
( 2 ) OJ L 281, 23.11.1995, p. 31.
to the Member State or a subdivision of the Member State or to
( 3 ) OJ L 8, 12.1.2001, p. 1.
social security institutions established under public law.

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11.3.2011
3. In
no
case
shall
the
taxes
referred
to
in
paragraph
1
be
8. ‘exchange of information on request’ means the exchange
construed as including:
of information based on a request made by the requesting
Member State to the requested Member State in a specific
case;
(a) fees, such as for certificates and other documents issued by
public authorities; or
9. ‘automatic exchange’ means the systematic communication
of predefined information to another Member State,
(b) dues of a contractual nature, such as consideration for
without prior request, at pre-established regular intervals.
public utilities.
In the context of Article 8, available information refers to
information in the tax files of the Member State communi
cating the information, which is retrievable in accordance
4. This
Directive
shall
apply
to
the
taxes
referred
to
in
with the procedures for gathering and processing
paragraph 1 levied within the territory to which the Treaties
information in that Member State;
apply by virtue of Article 52 of the Treaty on the European
Union.
10. ‘spontaneous exchange’ means the non-systematic
communication, at any moment and without prior
Article 3
request, of information to another Member State;
Definitions
For the purposes of this Directive the following definitions shall
11. ‘person’ means:
apply:
1. ‘competent authority’ of a Member State means the
(a) a natural person;
authority which has been designated as such by that
Member State. When acting pursuant to this Directive,
the central liaison office, a liaison department or a
(b) a legal person;
competent official shall also be deemed to be competent
authorities by delegation according to Article 4;
(c) where the legislation in force so provides, an
association of persons recognised as having the
2. ‘central liaison office’ means the office which has been
capacity to perform legal acts but lacking the status
designated as such with principal responsibility for
of a legal person; or
contacts with other Member States in the field of adminis
trative cooperation;
(d) any other legal arrangement of whatever nature and
form, regardless of whether it has legal personality,
3. ‘liaison department’ means any office other than the central
owning or managing assets, which, including income
liaison office which has been designated as such to directly
derived therefrom, are subject to any of the taxes
exchange information pursuant to this Directive;
covered by this Directive;
4. ‘competent official’ means any official who is authorised to
directly exchange information pursuant to this Directive;
12. ‘by electronic means’ means using electronic equipment for
the processing, including digital compression, and storage
of data, and employing wires, radio transmission, optical
technologies or other electromagnetic means;
5. ‘requesting authority’ means the central liaison office, a
liaison department or any competent official of a
Member State who makes a request for assistance on
behalf of the competent authority;
13. ‘CCN network’ means the common platform based on the
common communication network (CCN), developed by the
Union for all transmissions by electronic means between
6. ‘requested authority’ means the central liaison office, a
competent authorities in the area of customs and taxation.
liaison department or any competent official of a
Member State who receives a request for assistance on
behalf of the competent authority;
Article 4
Organisation
7. ‘administrative enquiry’ means all controls, checks and
1. Each
Member
State
shall
inform
the
Commission,
within
other action taken by Member States in the performance
one month from 11 March 2011, of its competent authority for
of their duties with a view to ensuring the proper appli
the purposes of this Directive and shall inform the Commission
cation of tax legislation;
without delay of any change thereto.

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The Commission shall make the information available to the
information referred to in Article 1(1) that it has in its
other Member States and publish a list of the authorities of the
possession or that it obtains as a result of administrative
Member States in the Official Journal of the European Union.
enquiries.
2. The
competent
authority
shall
designate
a
single
central
Article 6
liaison office. The competent authority shall be responsible for
informing the Commission and the other Member States
Administrative enquiries
thereof.
1. The
requested
authority
shall
arrange
for
the
carrying
out
of any administrative enquiries necessary to obtain the
The central liaison office may also be designated as responsible
information referred to in Article 5.
for contacts with the Commission. The competent authority
shall be responsible for informing the Commission thereof.
2. The
request
referred
to
in
Article
5
may
contain
a
reasoned request for a specific administrative enquiry. If the
3. The
competent
authority
of
each
Member
State
may requested authority takes the view that no administrative
designate liaison departments with the competence assigned
enquiry is necessary, it shall immediately inform the requesting
according to its national legislation or policy. The central
authority of the reasons thereof.
liaison office shall be responsible for keeping the list of
liaison departments up to date and making it available to the
central liaison offices of the other Member States concerned and
3. In
order
to
obtain
the
requested
information
or
to
to the Commission.
conduct the administrative enquiry requested, the requested
authority shall follow the same procedures as it would when
acting on its own initiative or at the request of another
4. The
competent
authority
of
each
Member
State
may authority in its own Member State.
designate competent officials. The central liaison office shall
be responsible for keeping the list of competent officials up
to date and making it available to the central liaison offices
of the other Member States concerned and to the Commission.
4. When
specifically
requested
by
the
requesting
authority,
the requested authority shall communicate original documents
provided that this is not contrary to the provisions in force in
5. The officials engaged in administrative
cooperation the Member State of the requested authority.
pursuant to this Directive shall in any case be deemed to be
competent officials for that purpose, in accordance with
arrangements laid down by the competent authorities.
Article 7
Time limits
6. Where a liaison department or a competent official sends
1. The
requested
authority
shall
provide
the
information
or receives a request or a reply to a request for cooperation, it
referred to in Article 5 as quickly as possible, and no later
shall inform the central liaison office of its Member State under
than six months from the date of receipt of the request.
the procedures laid down by that Member State.
7. Where a liaison department or a competent official
However, where the requested authority is already in possession
receives a request for cooperation requiring action which falls
of that information, the information shall be transmitted within
outside the competence it is assigned according to the national
two months of that date.
legislation or policy of its Member State, it shall forward such
request without delay to the central liaison office of its Member
State and inform the requesting authority thereof. In such a
2. In
certain
special
cases,
time
limits
other
than
those
case, the period laid down in Article 7 shall start the day
provided for in paragraph 1 may be agreed upon between the
after the request for cooperation is forwarded to the central
requested and the requesting authorities.
liaison office.
3. The
requested
authority
shall
confirm
immediately
and
in
CHAPTER II
any event no later than seven working days from receipt, if
EXCHANGE OF INFORMATION
possible by electronic means, receipt of a request to the
requesting authority.
SECTION I
Exchange of information on request
4. Within one month of receipt of the request, the requested
Article 5
authority shall notify the requesting authority of any deficiencies
Procedure for the exchange of information on request
in the request and of the need for any additional background
information. In such a case, the time limits provided for in
At the request of the requesting authority, the requested
paragraph 1 shall start the day after the requested authority
authority shall communicate to the requesting authority any
has received the additional information needed.

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11.3.2011
5. Where the requested authority is unable to respond to the
Commission thereof. A Member State may be considered as
request by the relevant time limit, it shall inform the requesting
not wishing to receive information in accordance with
authority immediately and in any event within three months of
paragraph 1, if it does not inform the Commission of any
the receipt of the request, of the reasons for its failure to do so,
single category in respect of which it has information available.
and the date by which it considers it might be able to respond.
6. Where the requested authority is not in possession of the
4. Before 1 July 2016, Member States shall provide the
requested information and is unable to respond to the request
Commission on an annual basis with statistics on the volume
for information or refuses to do so on the grounds provided for
of automatic exchanges and, to the extent possible, with
in Article 17, it shall inform the requesting authority of the
information on the administrative and other relevant costs
reasons thereof immediately and in any event within one
and benefits relating to exchanges that have taken place and
month of receipt of the request.
any potential changes, for both tax administrations and third
parties.
SECTION II
Mandatory automatic exchange of information
5. Before
1
July
2017,
the
Commission
shall
submit
a
report
that provides an overview and an assessment of the statistics
Article 8
and information received, on issues such as the administrative
Scope and conditions of mandatory automatic exchange of
and other relevant costs and benefits of the automatic exchange
information
of information, as well as practical aspects linked thereto. If
appropriate, the Commission shall present a proposal to the
1. The
competent
authority
of
each
Member
State
shall,
by Council regarding the categories of income and capital and/or
automatic exchange, communicate to the competent authority
the conditions laid down in paragraph 1, including the
of any other Member State, information regarding taxable
condition that information concerning residents in other
periods as from 1 January 2014 that is available concerning
Member States has to be available.
residents in that other Member State, on the following specific
categories of income and capital as they are to be understood
under the national legislation of the Member State which
communicates the information:
When examining a proposal put forward by the Commission,
the Council shall assess further strengthening of the efficiency
and functioning of the automatic exchange of information and
(a) income from employment;
raising the standard thereof, with the aim of providing that:
(b) director’s fees;
(a) the competent authority of each Member State shall, by
automatic exchange, communicate to the competent
authority of any other Member State, information
(c) life insurance products not covered by other Union legal
regarding taxable periods as from 1 January 2017
instruments on exchange of information and other similar
concerning residents in that other Member State, on at
measures;
least three of the specific categories of income and capital
listed in paragraph 1, as they are to be understood under
the national legislation of the Member State communicating
the information; and
(d) pensions;
(e) ownership of and income from immovable property.
(b) the list of categories in paragraph 1 be extended to include
dividends, capital gains and royalties.
2. Before
1
January
2014,
Member
States
shall
inform
the
Commission of the categories listed in paragraph 1 in respect of
6. The
communication
of
information
shall
take
place
at
which they have information available. They shall inform the
least once a year, within six months following the end of the
Commission of any subsequent changes thereto.
tax year of the Member State during which the information
became available.
3. The
competent
authority
of
a
Member
State
may
indicate
to the competent authority of any other Member State that it
does not wish to receive information on the categories of
7. The
Commission
shall
adopt
the
practical
arrangements
income and capital referred to in paragraph 1, or that it does
for the automatic exchange of information, in accordance
not wish to receive information on income or capital not
with the procedure referred to in Article 26(2), before the
exceeding a threshold amount. It shall also inform the
dates referred to in Article 29(1).

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8. Where
Member
States
agree
on
the
automatic
exchange
of
Article 10
information for additional categories of income and capital in
bilateral or multilateral agreements which they conclude with
Time limits
other Member States, they shall communicate those agreements
1. The
competent
authority
to
which
information
referred
to
to the Commission which shall make those agreements available
in Article 9(1) becomes available, shall forward that information
to all the other Member States
to the competent authority of any other Member State
concerned as quickly as possible, and no later than one
month after it becomes available.
SECTION III
Spontaneous exchange of information
2. The competent authority to which information is
Article 9
communicated pursuant to Article 9 shall confirm, if possible
by electronic means, the receipt of the information to the
Scope and conditions of spontaneous exchange of
competent authority which provided the information
information
immediately and in any event no later than seven working days.
1. The
competent
authority
of
each
Member
State
shall
communicate the information referred to in Article 1(1) to
the competent authority of any other Member State concerned,
in any of the following circumstances:
CHAPTER III
OTHER FORMS OF ADMINISTRATIVE COOPERATION
SECTION I
(a) the competent authority of one Member State has grounds
Presence in administrative offices and participation in
for supposing that there may be a loss of tax in the other
administrative enquiries
Member State;
Article 11
Scope and conditions
1. By
agreement
between
the
requesting
authority
and
the
(b) a person liable to tax obtains a reduction in, or an
requested authority and in accordance with the arrangements
exemption from, tax in one Member State which would
laid down by the latter, officials authorised by the requesting
give rise to an increase in tax or to liability to tax in the
authority may, with a view to exchanging the information
other Member State;
referred to in Article 1(1):
(c) business dealings between a person liable to tax in one
(a) be present in the offices where the administrative authorities
Member State and a person liable to tax in the other
of the requested Member State carry out their duties;
Member State are conducted through one or more
countries in such a way that a saving in tax may result in
one or the other Member State or in both;
(b) be present during administrative enquiries carried out in the
territory of the requested Member State.
(d) the competent authority of a Member State has grounds for
supposing that a saving of tax may result from artificial
transfers of profits within groups of enterprises;
Where the requested information is contained in documentation
to which the officials of the requested authority have access, the
officials of the requesting authority shall be given copies thereof.
(e) information forwarded to one Member State by the
competent authority of the other Member State has
2. In
so
far
as
this
is
permitted
under
the
legislation
of
the
enabled information to be obtained which may be
requested Member State, the agreement referred to in paragraph
relevant in assessing liability to tax in the latter Member
1 may provide that, where officials of the requesting authority
State.
are present during administrative enquiries, they may interview
individuals and examine records.
2. The
competent
authorities
of
each
Member
State
may
communicate, by spontaneous exchange, to the competent
Any refusal by the person under investigation to respect the
authorities of the other Member States any information of
inspection measures of the officials of the requesting authority
which they are aware and which may be useful to the
shall be treated by the requested authority as if that refusal was
competent authorities of the other Member States.
committed against officials of the latter authority.

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3. Officials
authorised
by
the
requesting
Member
State
3. The
requested
authority
shall
inform
the
requesting
present in another Member State in accordance with
authority immediately of its response and, in particular, of the
paragraph 1 shall at all times be able to produce written
date of notification of the instrument or decision to the
authority stating their identity and their official capacity.
addressee.
SECTION II
4. The
requesting
authority
shall
only
make
a
request
for
Simultaneous controls
notification pursuant to this Article when it is unable to
Article 12
notify in accordance with the rules governing the notification
of the instruments concerned in the requesting Member State,
Simultaneous controls
or where such notification would give rise to disproportionate
1. Where
two
or
more
Member
States
agree
to
conduct difficulties. The competent authority of a Member State may
simultaneous controls, in their own territory, of one or more
notify any document by registered mail or electronically
persons of common or complementary interest to them, with a
directly to a person within the territory of another Member
view to exchanging the information thus obtained, paragraphs
State.
2, 3 and 4 shall apply.
2. The
competent
authority
in
each
Member
State
shall
SECTION IV
identify independently the persons for whom it intends to
Feedback
propose a simultaneous control. It shall notify the competent
authority of the other Member States concerned of any cases for
Article 14
which it proposes a simultaneous control, giving reasons for its
Conditions
choice.
1. Where
a
competent
authority
provides
information
pursuant to Articles 5 or 9, it may request the competent
It shall specify the period of time during which those controls
authority which receives the information to send feedback
are to be conducted.
thereon. If feedback is requested, the competent authority
which received the information shall, without prejudice to the
rules on tax secrecy and data protection applicable in its
Member State, send feedback to the competent authority
3. The
competent
authority
of
each
Member
State
concerned which provided the information as soon as possible and no
shall decide whether it wishes to take part in simultaneous
later than three months after the outcome of the use of the
controls. It shall confirm its agreement or communicate its
requested information is known. The Commission shall
reasoned refusal to the authority that proposed a simultaneous
determine the practical arrangements in accordance with the
control.
procedure referred to in Article 26(2).
4. The
competent
authority
of
each
Member
State
concerned
shall appoint a representative with responsibility for supervising
2. Member
States’
competent
authorities
shall
send
feedback
and coordinating the control operation.
on the automatic exchange of information to the other Member
States concerned once a year, in accordance with practical
arrangements agreed upon bilaterally.
SECTION III
Administrative notification
Article 13
SECTION V
Request for notification
Sharing of best practices and experience
1. At the request of the competent authority of a Member
Article 15
State, the competent authority of another Member State shall, in
Scope and conditions
accordance with the rules governing the notification of similar
instruments in the requested Member State, notify the addressee
1. Member
States
shall,
together
with
the
Commission,
of any instruments and decisions which emanate from the
examine and evaluate administrative cooperation pursuant to
administrative authorities of the requesting Member State and
this Directive and shall share their experience, with a view to
concern the application in its territory of legislation on taxes
improving such cooperation and, where appropriate, drawing
covered by this Directive.
up rules in the fields concerned.
2. Requests
for
notification
shall
indicate
the
subject
of
the
instrument or decision to be notified and shall specify the name
2. Member
States
may,
together
with
the
Commission,
and address of the addressee, together with any other
produce guidelines on any aspect deemed necessary for
information which may facilitate identification of the addressee.
sharing best practices and sharing experience.

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EN
11.3.2011 Official
Journal
of
the
European
Union
L
64/9
CHAPTER IV
granted only by the competent authority of the Member State
from which the information originates.
CONDITIONS GOVERNING ADMINISTRATIVE COOPERATION
Article 16
Disclosure of information and documents
5. Information, reports, statements and any other
documents, or certified true copies or extracts thereof,
1. Information
communicated
between
Member
States
in
any obtained by the requested authority and communicated to the
form pursuant to this Directive shall be covered by the obli
requesting authority in accordance with this Directive may be
gation of official secrecy and enjoy the protection extended to
invoked as evidence by the competent bodies of the requesting
similar information under the national law of the Member State
Member State on the same basis as similar information, reports,
which received it. Such information may be used for the admin
statements and any other documents provided by an authority
istration and enforcement of the domestic laws of the Member
of that Member State.
States concerning the taxes referred to in Article 2.
Article 17
Such information may also be used for the assessment and
Limits
enforcement of other taxes and duties covered by Article 2 of
Council Directive 2010/24/EU of 16 March 2010 concerning
1. A
requested
authority
in
one
Member
State
shall
provide
a
mutual assistance for the recovery of claims relating to taxes,
requesting authority in another Member State with the
duties and other measures ( 1 ), or for the assessment and
information referred to in Article 5 provided that the requesting
enforcement of compulsory social security contributions.
authority has exhausted the usual sources of information which
it could have used in the circumstances for obtaining the
information requested, without running the risk of jeopardising
the achievement of its objectives.
In addition, it may be used in connection with judicial and
administrative proceedings that may involve penalties, initiated
as a result of infringements of tax law, without prejudice to the
general rules and provisions governing the rights of defendants
2. This
Directive
shall
impose
no
obligation
upon
a
and witnesses in such proceedings.
requested Member State to carry out enquiries or to
communicate information, if it would be contrary to its legis
lation to conduct such inquiries or to collect the information
requested for its own purposes.
2. With the permission of the competent authority of the
Member State communicating information pursuant to this
Directive, and only in so far as this is allowed under the legis
3. The
competent
authority
of
a
requested
Member
State
lation of the Member State of the competent authority receiving
may decline to provide information where the requesting
the information, information and documents received pursuant
Member State is unable, for legal reasons, to provide similar
to this Directive may be used for other purposes than those
information.
referred to in paragraph 1. Such permission shall be granted if
the information can be used for similar purposes in the Member
State of the competent authority communicating the
information.
4. The
provision
of
information
may
be
refused
where
it
would lead to the disclosure of a commercial, industrial or
professional secret or of a commercial process, or of
information whose disclosure would be contrary to public
3. Where
a
competent
authority
of
a
Member
State
considers policy.
that information which it has received from the competent
authority of another Member State is likely to be useful for
the purposes referred to in paragraph 1 to the competent
5. The
requested
authority
shall
inform
the
requesting
authority of a third Member State, it may transmit that
authority of the grounds for refusing a request for information.
information to the latter competent authority, provided that
transmission is in accordance with the rules and procedures
laid down in this Directive. It shall inform the competent
authority of the Member State from which the information
Article 18
originates about its intention to share that information with a
Obligations
third Member State. The Member State of origin of the
information may oppose such a sharing of information within
1. If
information
is
requested
by
a
Member
State
in
10 working days of receipt of the communication from the
accordance with this Directive, the requested Member State
Member State wishing to share the information.
shall use its measures aimed at gathering information to
obtain the requested information, even though that Member
State may not need such information for its own tax
purposes. That obligation is without prejudice to paragraphs
4. Permission
to
use
information
pursuant
to
paragraph
2, 2, 3 and 4 of Article 17, the invocation of which shall in no
which has been transmitted pursuant to paragraph 3, may be
case be construed as permitting a requested Member State to
decline to supply information solely because it has no domestic
( 1 ) OJ L 84, 31.3.2010, p. 1.
interest in such information.

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L 64/10
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Official Journal of the European Union
11.3.2011
2. In
no
case
shall
Article
17(2)
and
(4)
be
construed
as 3. Spontaneous information and its acknowledgement
permitting a requested authority of a Member State to decline
pursuant to Articles 9 and 10 respectively, requests for adminis
to supply information solely because this information is held by
trative notifications pursuant to Article 13 and feedback
a bank, other financial institution, nominee or person acting in
information pursuant to Article 14 shall be sent using the
an agency or a fiduciary capacity or because it relates to
standard form adopted by the Commission in accordance
ownership interests in a person.
with the procedure referred to in Article 26(2).
4. The
automatic
exchange
of
information
pursuant
to
3. Notwithstanding
paragraph
2,
a
Member
State
may
refuse Article 8 shall be sent using a standard computerised format
the transmission of requested information where such
aimed at facilitating such automatic exchange and based on the
information concerns taxable periods prior to 1 January 2011
existing computerised format pursuant to Article 9 of Council
and where the transmission of such information could have
Directive 2003/48/EC of 3 June 2003 on taxation of savings
been refused on the basis of Article 8(1) of Directive
income in the form of interest payments (
77/799/EEC if it had been requested before 11 March 2011.

1 ), to be used for all
types of automatic exchange of information, adopted by the
Commission in accordance with the procedure referred to in
Article 26(2).
Article 19
Extension of wider cooperation provided to a third
Article 21
country
Practical arrangements
Where a Member State provides a wider cooperation to a third
country than that provided for under this Directive, that
1. Information
communicated
pursuant
to
this
Directive
Member State may not refuse to provide such wider coop
shall, as far as possible, be provided by electronic means
eration to any other Member State wishing to enter into such
using the CCN network.
mutual wider cooperation with that Member State.
Where necessary, the Commission shall adopt practical
arrangements necessary for the implementation of the first
Article 20
subparagraph in accordance with the procedure referred to in
Standard forms and computerised formats
Article 26(2).
1. Requests
for
information
and
for
administrative
enquiries
pursuant to Article 5 and their replies, acknowledgements,
2. The
Commission
shall
be
responsible
for
whatever
devel
requests for additional background information, inability or
opment of the CCN network is necessary to permit the
refusal pursuant to Article 7 shall, as far as possible, be sent
exchange of that information between Member States.
using a standard form adopted by the Commission in
accordance with the procedure referred to in Article 26(2).
Member States shall be responsible for whatever development of
their systems is necessary to enable that information to be
exchanged using the CCN network.
The standard forms may be accompanied by reports, statements
and any other documents, or certified true copies or extracts
thereof.
Member States shall waive all claims for the reimbursement of
expenses incurred in applying this Directive except, where
appropriate, in respect of fees paid to experts.
2. The
standard
form
referred
to
in
paragraph
1
shall
include
at least the following information to be provided by the
requesting authority:
3. Persons duly accredited by the Security Accreditation
Authority of the Commission may have access to that
information only in so far as it is necessary for the care, main
tenance and development of the CCN network.
(a) the identity of the person under examination or investi
gation;
4. Requests for cooperation, including requests for notifi
cation, and attached documents may be made in any
language agreed between the requested and requesting authority.
(b) the tax purpose for which the information is sought.
Those requests shall be accompanied by a translation into the
The requesting authority may, to the extent known and in line
official language or one of the official languages of the Member
with international developments, provide the name and address
State of the requested authority only in special cases when the
of any person believed to be in possession of the requested
requested authority states its reason for requesting a translation.
information as well as any element that may facilitate the
collection of information by the requested authority.
( 1 ) OJ L 157, 26.6.2003, p. 38.

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EN
11.3.2011 Official
Journal
of
the
European
Union L
64/11
Article 22
official secrecy and enjoy the protection extended to similar
information under the national law of the Member State
Specific obligations
which received it.
1. Member
States
shall
take
all
necessary
measures
to:
(a) ensure effective internal coordination within the organi
Reports and documents produced by the Commission referred
sation referred to in Article 4;
to in this paragraph may only be used by the Member States for
analytical purposes but shall not be published or made available
to any other person or body without express agreement of the
(b) establish direct cooperation with the authorities of the other
Commission.
Member States referred to in Article 4;
(c) ensure the smooth operation of the administrative coop
CHAPTER VI
eration arrangements provided for in this Directive.
RELATIONS WITH THIRD COUNTRIES
Article 24
2. The
Commission
shall
communicate
to
each
Member
State any general information concerning the implementation
Exchange of information with third countries
and application of this Directive which it receives and which it
1. Where
the
competent
authority
of
a
Member
State
is able to provide.
receives from a third country information that is foreseeably
relevant to the administration and enforcement of the
domestic laws of that Member State concerning the taxes
CHAPTER V
referred to in Article 2, that authority may, in so far as this
RELATIONS WITH THE COMMISSION
is allowed pursuant to an agreement with that third country,
provide that information to the competent authorities of
Article 23
Member States for which that information might be useful
Evaluation
and to any requesting authorities.
1. Member
States
and
the
Commission
shall
examine
and
evaluate the functioning of the administrative cooperation
provided for in this Directive.
2. Competent
authorities
may
communicate,
in
accordance
with their domestic provisions on the communication of
personal data to third countries, information obtained in
2. Member
States
shall
communicate
to
the
Commission
any accordance with this Directive to a third country, provided
relevant information necessary for the evaluation of the effec
that all of the following conditions are met:
tiveness of administrative cooperation in accordance with this
Directive in combating tax evasion and tax avoidance.
(a) the competent authority of the Member State from which
3. Member
States
shall
communicate
to
the
Commission
a
the information originates have consented to that communi
yearly assessment of the effectiveness of the automatic exchange
cation;
of information referred to in Article 8 as well as the practical
results achieved. The form and the conditions of communi
cation of that yearly assessment shall be adopted by the
Commission in accordance with the procedure referred to in
(b) the third country concerned has given an undertaking to
Article 26(2).
provide the cooperation required to gather evidence of the
irregular or illegal nature of transactions which appear to
contravene or constitute an abuse of tax legislation.
4. The
Commission
shall,
in
accordance
with
the
procedure
referred to in Article 26(2), determine a list of statistical data
which shall be provided by the Member States for the purposes
CHAPTER VII
of evaluation of this Directive.
GENERAL AND FINAL PROVISIONS
5. Information
communicated
to
the
Commission
under
Article 25
paragraphs 2, 3 and 4 shall be kept confidential by the
Data protection
Commission in accordance with the provisions applicable to
Union authorities.
All exchange of information pursuant to this Directive shall be
subject to the provisions implementing Directive 95/46/EC.
However, Member States shall, for the purpose of the correct
6. Information
communicated
to
the
Commission
by
a application of this Directive, restrict the scope of the obligations
Member State under paragraphs 2, 3 and 4, as well as any
and rights provided for in Article 10, Article 11(1), Articles 12
report or document produced by the Commission using such
and 21 of Directive 95/46/EC to the extent required in order to
information, may be transmitted to other Member States. Such
safeguard the interests referred to in Article 13(1)(e) of that
transmitted information shall be covered by the obligation of
Directive.

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L 64/12
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Official Journal of the European Union
11.3.2011
Article 26
However, they shall bring into force the laws, regulations and
administrative provisions necessary to comply with Article 8 of
Committee
this Directive with effect from 1 January 2015.
1. The
Commission
shall
be
assisted
by
a
committee
referred
to as the ‘Committee on Administrative Cooperation for
Taxation’.
They shall forthwith inform the Commission thereof.
2. Where
reference
is
made
to
this
paragraph,
Articles
5
and
When Member States adopt those measures, they shall contain a
7 of Decision 1999/468/EC shall apply.
reference to this Directive or shall be accompanied by such a
reference on the occasion of their official publication. The
methods of making such reference shall be laid down by the
The period laid down in Article 5(6) of Decision 1999/468/EC
Member States.
shall be set at three months.
Article 27
2. Member
States
shall
communicate
to
the
Commission
the
text of the main provisions of national law which they adopt in
Reporting
the field covered by this Directive.
Every five years after 1 January 2013, the Commission shall
submit a report on the application of this Directive to the
European Parliament and to the Council.
Article 30
Entry into force
Article 28
This Directive shall enter into force on the day of its publication
in the Official Journal of the European Union.
Repeal of Directive 77/799/EEC
Directive 77/799/EEC is repealed with effect from 1 January
2013.
Article 31
Addressees
References made to the repealed Directive shall be construed as
This Directive is addressed to the Member States.
references to this Directive.
Article 29
Done at Brussels, 15 February 2011.
Transposition
For the Council
1. Member
States
shall
bring
into
force
the
laws,
regulations
and administrative provisions necessary to comply with this
The President
Directive with effect from 1 January 2013.
MATOLCSY Gy.

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