Article 22

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 take all necessary measures to: ensure effective internal coordination within the organisation referred to in Article 4; establish direct cooperation with the authorities of the other Member States referred to in Article 4; ensure the smooth operation of the administrative cooperation arrangements provided for in this Directive. The Commission shall communicate to each Member State any general information concerning the implementation and application of this Directive which it receives and which it is able to provide.

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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.