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Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (DAC1)RecitalsChapter I General provisions (arts. 1-4)Article 1 Subject matterArticle 2 ScopeArticle 3 DefinitionsArticle 4 OrganisationChapter II Exchange of information (arts. 5-10)Section I Exchange of information on request (arts. 5-7)Article 5 Procedure for the exchange of information on requestArticle 5a Foreseeable relevanceArticle 6 Administrative enquiriesArticle 7 Time limitsSection II Mandatory automatic exchange of information (arts. 8-8ad and draft art. 8ae)Article 8 Scope and conditions of mandatory automatic exchange of informationArticle 8a Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangementsArticle 8b Statistics on automatic exchangesArticle 8aa Scope and conditions of mandatory automatic exchange of information on the country-by-country reportArticle 8ab Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangementsArticle 8ac Scope and conditions of mandatory automatic exchange of information reported by Platform OperatorsArticle 8ad Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service ProvidersArticle 8ae Filing format and exchange of information with respect to Top-up tax information returns under Article 44 of Directive (EU) 2022/2523Draft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessmentsSection III Spontaneous exchange of information (arts. 9-10)Article 9 Scope and conditions of spontaneous exchange of informationArticle 9a Collaboration on corrections, compliance and enforcement with respect to Top-up tax information returnsArticle 10 Time limitsChapter III Other forms of administrative cooperation (arts. 11-15)Section I Presence in administrative offices and participation in administrative enquiries (art. 11)Article 11 Scope and conditionsSection II Simultaneous controls (art. 12)Article 12 Simultaneous controlsSection IIa Joint auditsArticle 12a Joint auditsSection III Administrative notification (art. 13)Article 13 Request for notificationSection IV Feedback (art. 14)Article 14 ConditionsSection V Sharing of best practices and experience (art. 15)Article 15 Scope and conditionsChapter IV Conditions governing administrative cooperation (arts. 16-22)Article 16 Disclosure of information and documentsArticle 17 LimitsArticle 18 ObligationsArticle 19 Extension of wider cooperation provided to a third countryArticle 20 Standard forms and computerised formatsArticle 21 Practical arrangementsArticle 22 Specific obligationsChapter V Relations with the commission (arts. 23-23a)Article 23 EvaluationArticle 23a Confidentiality of informationChapter VI Relations with third countries (art. 24)Article 24 Exchange of information with third countriesChapter VII General and final provisions (arts. 25-31)Article 25 Data protectionArticle 25a PenaltiesArticle 26 Committee procedureArticle 27 ReportingArticle 27a Optional deferral of time limits because of the COVID-19 pandemicArticle 27b Extension of the period of deferralArticle 27c Reporting and communication of the TINArticle 27d The first Reporting fiscal year and communication of the information under Article 8ae for the first timeArticle 28 Repeal of Directive 77/799/EECArticle 29 TranspositionArticle 30 Entry into forceArticle 31 AddresseesAnnex I Reporting and due diligence rules for financial account informationAnnex II Complementary reporting and due diligence rules for financial account informationAnnex III Filing Rules for Groups of Multinational EnterprisesAnnex IV HallmarksPart I Main benefit testPart II Categories of hallmarksAnnex V Due Diligence Procedures, Reporting Requirements and Other Rules for Platform OperatorsAnnex VI Reporting requirements, due diligence procedures and other rules applicable to reporting crypto-asset service providersAnnex VII Filing rules and standard template for Top-up tax information returnDone at
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AI Summary of Article 18 Obligations

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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 7 May 2025 - onwards
Version 3 of 3

Article 18 Obligations

1. If information is requested by a Member State in accordance with this Directive, the requested Member State 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 2, 3 and 4 of Article 17, the invocation of which shall in no case be construed as permitting a requested Member State to decline to supply information solely because it has no domestic interest in such information.

2. In no case shall Article 17(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply information solely because this information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

3. Notwithstanding paragraph 2, a Member State may refuse the transmission of requested information where such information concerns taxable periods prior to 1 January 2011 and where the transmission of such information could have been refused on the basis of Article 8(1) of Directive 77/799/EEC if it had been requested before 11 March 2011.

4. The competent authority of each Member State shall put in place an effective mechanism to ensure the use of information acquired through the reporting or the exchange of information under Articles 8 to 8ae.

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