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Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (DAC1)RecitalsChapter I General provisions (arts. 1-4)Article 1 Subject matterArticle 2 ScopeArticle 3 DefinitionsArticle 4 OrganisationChapter II Exchange of information (arts. 5-10)Section I Exchange of information on request (arts. 5-7)Article 5 Procedure for the exchange of information on requestArticle 5a Foreseeable relevanceArticle 6 Administrative enquiriesArticle 7 Time limitsSection II Mandatory automatic exchange of information (arts. 8-8ad)Article 8 Scope and conditions of mandatory automatic exchange of informationArticle 8a Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangementsArticle 8b Statistics on automatic exchangesArticle 8aa Scope and conditions of mandatory automatic exchange of information on the country-by-country reportArticle 8ab Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangementsArticle 8ac Scope and conditions of mandatory automatic exchange of information reported by Platform OperatorsArticle 8ad Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service ProvidersDraft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessmentsSection III Spontaneous exchange of information (arts. 9-10)Article 9 Scope and conditions of spontaneous exchange of informationDraft Article 9a Collaboration on Corrections, Compliance and Enforcement with respect to Top-up tax information returnsArticle 10 Time limitsChapter III Other forms of administrative cooperation (arts. 11-15)Section I Presence in administrative offices and participation in administrative enquiries (art. 11)Article 11 Scope and conditionsSection II Simultaneous controls (art. 12)Article 12 Simultaneous controlsSection IIa Joint auditsArticle 12a Joint auditsSection III Administrative notification (art. 13)Article 13 Request for notificationSection IV Feedback (art. 14)Article 14 ConditionsSection V Sharing of best practices and experience (art. 15)Article 15 Scope and conditionsChapter IV Conditions governing administrative cooperation (arts. 16-22)Article 16 Disclosure of information and documentsArticle 17 LimitsArticle 18 ObligationsArticle 19 Extension of wider cooperation provided to a third countryArticle 20 Standard forms and computerised formatsArticle 21 Practical arrangementsArticle 22 Specific obligationsChapter V Relations with the commission (arts. 23-23a)Article 23 EvaluationArticle 23a Confidentiality of informationChapter VI Relations with third countries (art. 24)Article 24 Exchange of information with third countriesChapter VII General and final provisions (arts. 25-31)Article 25 Data protectionArticle 25a PenaltiesArticle 26 Committee procedureDraft Article 26a Exercise of the delegationArticle 27 ReportingArticle 27a Optional deferral of time limits because of the COVID-19 pandemicArticle 27b Extension of the period of deferralArticle 27c Reporting and communication of the TINDraft Article 27c First Reporting fiscal year and exchange of the information referred to in Article 8ae for the first timeArticle 28 Repeal of Directive 77/799/EECArticle 29 TranspositionArticle 30 Entry into forceArticle 31 AddresseesAnnex I Reporting and due diligence rules for financial account informationAnnex II Complementary reporting and due diligence rules for financial account informationAnnex III Filing Rules for Groups of Multinational EnterprisesAnnex IV HallmarksPart I Main benefit testPart II Categories of hallmarksAnnex V Due Diligence Procedures, Reporting Requirements and Other Rules for Platform OperatorsAnnex VI Reporting requirements, due diligence procedures and other rules applicable to reporting crypto-asset service providersDraft Annex VII Filing rules and form for Top-up tax information returnDone at
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Version status: Inserted | Document consolidation status: Updated to reflect all known changes
Version date: 14 April 2021 - onwards

Article 5a Foreseeable relevance

1. For the purposes of a request referred to in Article 5, the requested information is foreseeably relevant where, at the time the request is made, the requesting authority considers that, in accordance with its national law, there is a reasonable possibility that the requested information will be relevant to the tax affairs of one or several taxpayers, whether identified by name or otherwise, and be justified for the purposes of the investigation.

2. With the aim to demonstrate the foreseeable relevance of the requested information, the requesting authority shall provide at least the following information to the requested authority:

(a) the tax purpose for which the information is sought; and

(b) a specification of the information required for the administration or enforcement of its national law.

3. Where a request referred to in Article 5 relates to a group of taxpayers who cannot be identified individually the requesting authority shall provide at least the following information to the requested authority:

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