AI Summary of Article 20 Standard forms and computerised formats
This document outlines the procedural framework for requests and exchanges of information under various articles concerning administrative inquiries and the automatic exchange of information. Requests for information must utilise a standard form adopted by the Commission, which should include essential data such as the identity of the subject and the tax purpose of the enquiry.
Additionally, the document mandates the use of standard forms for spontaneous information exchanges and specifies timelines for implementing regulations related to cross-border rulings and reportable arrangements. Essential linguistic arrangements are to ensure accessibility across Union languages while maintaining the integrity of the information exchange process.
Article 20 Standard forms and computerised formats
1. Requests for information and for administrative enquiries pursuant to Article 5 and their replies, acknowledgements, requests for additional background information, inability or refusal pursuant to Article 7 shall, as far as possible, be sent using a standard form adopted by the Commission in accordance with the procedure referred to in Article 26(2).
The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts thereof.
2. The standard form referred to in paragraph 1 shall include at least the following information to be provided by the requesting authority:
(a) the identity of the person under examination or investigation and, in the case of group requests as referred to in Article 5a(3), detailed description of the group;
(b) the tax purpose for which the information is sought.
The requesting authority may, to the extent known and in line with international developments, provide the name and address of any person believed to be in possession of the requested information as well as any element that may facilitate the collection of information by the requested authority.