For the purposes of this Directive, "competent authority" means:(a) for Member States, any of the authorities notified by the Member States to the Commission;(b) for third countries, the competent authority for the purposes of bilateral or multilateral tax conventions or, failing that, such other authority as is competent to issue certificates of residence for tax purposes.
Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards
Article 5 Definition of competent authority
Repealed from 1 January 2016