Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Page Overview
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Recently generated comparisons
None generated
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 17th June 2026
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application

AI Summary of Article 22 Specific obligations

PreviousNext
Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 7 May 2025 - onwards
Version 5 of 5

Article 22 Specific obligations

1. Member States shall take all necessary measures to:

(a) ensure effective internal coordination within the organisation referred to in Article 4;

(b) establish direct cooperation with the authorities of the other Member States referred to in Article 4;

(c) ensure the smooth operation of the administrative cooperation arrangements provided for in this Directive.

1a. For the purposes of the implementation and enforcement of the laws of Member States giving effect to this Directive and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in Articles 13, 30, 31, 32a and 40 of Directive (EU) 2015/849 of the European Parliament and of the Council [Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (OJ L 141, 5.6.2015, p. 73).].

PreviousNext