CHAPTER VII

GENERAL AND FINAL PROVISIONS

Committee procedure
Article 26
1
The Commission shall be assisted by the Committee on administrative cooperation for taxation. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council .
2
Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
Regulation (EU) No 182/2011 of the European Parliament and of the Council of
16 February 2011
laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers (
OJ L 55, 28.2.2011, p. 13
).
Substituted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.