Council of the European Union 15 February 2011, 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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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

11.3.2011

Official Journal of the European Union

L 64/1

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,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof,

Having regard to the

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