For the purpose of applying the preceding provisions, the competent authority of the Member State providing the information and the competent authority of the Member State for which the information is intended may agree, under the consultation procedure laid down in Article 9, to authorize the presence in the first Member State of officials of the tax administration of the other Member State. The details for applying this provision shall be determined under the same procedure.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2013 - onwards
Article 6 Collaboration by officials of the State concerned
Repealed from 1 January 2013