art_7__para_1__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

However, where the requested authority is already in possession of that information, the information shall be transmitted within two months of that date.

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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.