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Article 5 Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten

1 If necessary, the Participants confer on the way in which the obligations resulting from this Memorandum are executed.

2 The information referred to in Article 2 of this Memorandum is provided electronically by using the EU common communication network (CCN). In joint consultation both Participants will agree upon the form they will use for the information exchange.

3 The information to be exchanged includes, if available, the information as mentioned under 5.1 and 5.2 of the EU Model Instruction.

Regeling
Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten
Soort
Beleidsregel
Geldend vanaf
14-07-2015
BWB-id
BWBR0036880
Versie
2015-07-14_0

In de hele regeling · Officiële tekst op wetten.overheid.nl