(a)
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 competent authority of one Member State has grounds for supposing that there may be a loss of tax in the other Member State;
← art_9__para_1__text_1 · All articles · art_9__para_1__point_a__text_1 →
Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.