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Council Directive 2011/16/EUShow full title
Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC
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Changes over time for: Article 21
Version Superseded: 05/01/2015
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Article 21U.K.Practical arrangements
1.Information communicated pursuant to this Directive shall, as far as possible, be provided by electronic means using the CCN network.
Where necessary, the Commission shall adopt practical arrangements necessary for the implementation of the first subparagraph in accordance with the procedure referred to in Article 26(2).
2.The Commission shall be responsible for whatever development of the CCN network is necessary to permit the exchange of that information between Member States.
Member States shall be responsible for whatever development of their systems is necessary to enable that information to be exchanged using the CCN network.
Member States shall waive all claims for the reimbursement of expenses incurred in applying this Directive except, where appropriate, in respect of fees paid to experts.
3.Persons duly accredited by the Security Accreditation Authority of the Commission may have access to that information only in so far as it is necessary for the care, maintenance and development of the CCN network.
4.Requests for cooperation, including requests for notification, and attached documents may be made in any language agreed between the requested and requesting authority.
Those requests shall be accompanied by a translation into the official language or one of the official languages of the Member State of the requested authority only in special cases when the requested authority states its reason for requesting a translation.
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