lexiara

(15)

CRD6
DIRECTIVE (EU) 2024/1619 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 31 May 2024 amending Directive 2013/36/EU as regards supervisory powers, sanctions, third-country branches, and environmental, social and governance risks (Text with EEA relevance) · European Union

in Article 56, the following paragraph is added: ‘Article 53(1) and Article 54 shall not preclude the exchange of information between competent authorities and tax authorities in the same Member State, in accordance with national law. Where the information originates in another Member State, it shall only be exchanged as referred to in the first sentence of this paragraph with the express agreement of the competent authorities which have disclosed it.’ ;

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.