3.
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
In no case shall the taxes referred to in paragraph 1 be construed as including: fees, such as for certificates and other documents issued by public authorities; or dues of a contractual nature, such as consideration for public utilities.
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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.