Article 18
Obligations
1. If information is requested by a Member State in accordance with this Directive, the requested Member State shall use its measures aimed at gathering information to obtain the requested information, even though that Member State may not need such information for its own tax purposes. That obligation is without prejudice to paragraphs 2, 3 and 4 of Article 17, the invocation of which shall in no case be construed as permitting a requested Member State to decline to supply information solely because it has no domestic interest in such information.
2. In no case shall Article 17(2) and (4) be construed as permitting a requested authority of a Member State to decline to supply information solely because this information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
3. Notwithstanding paragraph 2, a Member State may refuse the transmission of requested information where such information concerns taxable periods prior to 1 January 2011 and where the transmission of such information could have been refused on the basis of Article 8(1) of Direcfull text
tive 77/799/EEC if it had been requested before 11 March 2011.
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.
cial owners (the individual beneficiary, not only the shell company). This is needed to operationalise the obligation included in Art. 18 of the Anti-Money Laundering Directive 6 to introduce real estate registries at national level. Improved data on buildings ↗
nge of information on real estate assets and their beneficial owners. This is needed to operationalize the obligation included in Art. 18 of the Anti-Money Laundering Directive 6 to introduce real estate registries at national level. Improved data on buildings ↗
Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.