Article 11
Scope and conditions
1. With a view to exchanging the information referred to in Article 1(1), the competent authority of a Member State may request the competent authority of another Member State that officials authorised by the former and in accordance with the procedural arrangements laid down by the latter:
(a)
be present in the offices where the administrative authorities of the requested Member State carry out their duties;
(b)
be present during administrative enquiries carried out in the territory of the requested Member State;
(c)
participate in the administrative enquiries carried out by the requested Member State through the use of electronic means of communication, where appropriate.
The requested authority shall respond to a request in accordance with the first subparagraph within 60 days of the receipt of the request, to confirm its agreement or communicate its reasoned refusal to the requesting authority.
Where the requested information is contained in documentation to which the officials of the requested authority have access, the officials of the requesting authority shall be given copies thereof.
of the requested authority have access, the officials ofull text
f the requesting authority shall be given copies thereof.
2. Where officials of the requesting authority are present during administrative enquiries, or participate in the administrative enquiries through the use of electronic means of communication, they may interview individuals and examine records subject to the procedural arrangements laid down by the requested Member State.
Any refusal by the person under investigation to respect the inspection measures of the officials of the requesting authority shall be treated by the requested authority as if that refusal was committed against officials of the latter authority.
shall be treated by the requested authority as if that refusal was committed against officials of the latter authority.
3. Officials authorised by the requesting Member State present in another Member State in accordance with paragraph 1 shall at all times be able to produce written authority stating their identity and their official capacity.
SECTION II
Simultaneous controls
Who wrote about this article in the consultations
Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.
tion. When the relevant taxpayers are obliged to make the mandatory reporting of aggressive cross-border tax-planning schemes the article 11 of the proposal (article 8ab of the directive EU/2018/822), this will surely need assessment and further strengthening ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.