Mutual assistance

Member States shall assist each other upon request for the purpose of carrying out the scrutiny provided for in this Chapter in the following cases:
(a)
where an undertaking or third party is established in a Member State other than that in which payment of the amount in question has or should have been made or received;
(b)
where an undertaking or third party is established in a Member State other than that in which the documents and information required for scrutiny are to be found.