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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 13 November 2023 - onwards
Version 7 of 7

Article 3 Definitions

DRAFT Text amended Article 14 Amendments to Directive 2011/16/EU of the Proposal for a Council Directive establishing a Head Office Tax system for micro, small and medium sized enterprises, and amending Directive 2011/16/EU (COM(2023) 528 final / 2023/0320 (CNS)) (updated 19 April 2024 with Cover Note - Opinion of the European Economic and Social Committee)
DRAFT Text amended Article 1 of the Proposal for a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation (COM(2024) 497 final / 2024/0276 (CNS)) (updated 12 December 2024 with * Draft Report)

For the purposes of this Directive the following definitions shall apply:

1. "competent authority" of a Member State means the authority which has been designated as such by that Member State. When acting pursuant to this Directive, the central liaison office, a liaison department or a competent official shall also be deemed to be competent authorities by delegation according to Article 4;

2. "central liaison office" means the office which has been designated as such with principal responsibility for contacts with other Member States in the field of administrative cooperation;

3. "liaison department" means any office other than the central liaison office which has been designated as such to directly exchange information pursuant to this Directive;

4. "competent official" means any official who is authorised to directly exchange information pursuant to this Directive;