administrative enquiry — all controls, checks and other action taken by Member States in the performance of their duties with a view to ensuring the proper application of tax legislation 7.

automatic exchange — the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals. In the context of Article 8, available information refers to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State 9.

by electronic means — using electronic equipment for the processing, including digital compression, and storage of data, and employing wires, radio transmission, optical technologies or other electromagnetic means 12.

CCN network — the common platform based on the common communication network (CCN), developed by the Union for all transmissions by electronic means between competent authorities in the area of customs and taxation 13.

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

competent official — any official who is authorised to directly exchange information pursuant to this Directive 4.

exchange of information on request — the exchange of information based on a request made by the requesting Member State to the requested Member State in a specific case 8.

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

person — a natural person; a legal person; where the legislation in force so provides, an association of persons recognised as having the capacity to perform legal acts but lacking the status of a legal person; or any other legal arrangement of whatever nature and form, regardless of whether it has legal personality, owning or managing assets, which, including income derived therefrom, are subject to any of the taxes covered by this Directive 11.

requested authority — the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the competent authority 6.

requesting authority — the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority 5.

spontaneous exchange — the non-systematic communication, at any moment and without prior request, of information to another Member State 10.