2.
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 Commission shall be responsible for whatever development of the CCN network is necessary to permit the exchange of that information between Member States. Member States shall be responsible for whatever development of their systems is necessary to enable that information to be exchanged using the CCN network. Member States shall waive all claims for the reimbursement of expenses incurred in applying this Directive except, where appropriate, in respect of fees paid to experts.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.