1. The Commission shall be assisted by the Committee on Administrative Cooperation for Taxation ("the Committee").
2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
1. The Commission shall be assisted by the Committee on Administrative Cooperation for Taxation ("the Committee").
2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.