At the request of the requesting authority, the requested authority shall communicate to the requesting authority any information referred to in Article 1(1) that it has in its possession or that it obtains as a result of administrative enquiries.
Home› Other› Directive on Administrative Cooperation in Taxation (DAC)
Chapter II · EXCHANGE OF INFORMATION › Section I · Exchange of information on request › Article 5
Procedure for the exchange of information on request
←→ also move between articles