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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 21 Practical arrangements

DRAFT Paragraph added 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)

1. Information communicated pursuant to this Directive shall, as far as possible, be provided by electronic means using the CCN network.

Where necessary, the Commission shall adopt practical arrangements necessary for the implementation of the first subparagraph in accordance with the procedure referred to in Article 26(2).

2. The Commission shall be responsible for whatever development of the CCN network is necessary to permit the exchange of that information between Member States and for ensuring the security of the CCN network.

Member States shall be responsible for whatever development of their systems is necessary to enable that information to be exchanged using the CCN network and for ensuring the security of their systems.

Member States shall ensure that each individual Reportable Person is notified of a breach of security with regard to his data when that breach is likely to adversely affect the protection of his personal data or privacy.

Member States shall waive all claims for the reimbursement of expenses incurred in applying this Directive except, where appropriate, in respect of fees paid to experts.

3. Persons duly accredited by the Security Accreditation Authority of the Commission may have access to that information only in so far as it is necessary for the care, maintenance and development of the directory referred to in paragraph 5 and of the CCN network.

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