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‘competent authority of a Member State’, means: in Belgium: Le ministre des finances De Minister van financiën, in Denmark: Skatteministeren, in Germany: Bundesministerium der Finanzen, in Greece: Yπουργειο Oικονομίας και Οικονομικων, in Spain: El Secretario de Estado de Hacienda, in France: le ministre de l'économie, des finances et de l'industrie, in Ireland: The Revenue Commissioners, in Italy: il Capo del Dipartimento delle Politiche Fiscali, in Luxembourg: L'Administration de l'Enregistrement et des Domaines, in the Netherlands: De minister van Financiën, in Austria: Bundesminister für Finanzen, in Portugal: O Ministro das Finanças, in Finland: Valtiovarainministeriö Finansministeriet, in Sweden: Chefen för Finansdepartementet, in the United Kingdom: The Commissioners of Customs and Excise;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.