art_21__para_2__text_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
Member States shall be responsible for whatever development of their systems is necessary to enable that information to be exchanged using the CCN network.
National law under this provision
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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.