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Directive on Administrative Cooperation in Taxation (DAC) In force since 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
32011L0016 · official text on EUR-Lex

This English text is a careful, terminology-researched translation prepared by eucite.com — not an official government translation. The German original linked above is the legally authoritative text.

Articles

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