4.
Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC · European Union
The competent authority of each Member State concerned shall appoint a representative with responsibility for supervising and coordinating the control operation.
← art_12__para_3__text_1 · All articles · art_12__para_4__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.