Article 22
Specific obligations
1. Member States shall take all necessary measures to:
(a)
ensure effective internal coordination within the organisation referred to in Article 4;
(b)
establish direct cooperation with the authorities of the other Member States referred to in Article 4;
(c)
ensure the smooth operation of the administrative cooperation arrangements provided for in this Directive.
1a. For the purposes of the implementation and enforcement of the laws of Member States giving effect to this Directive and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in Articles 13, 30, 31, 32a and 40 of Directive (EU) 2015/849 of the European Parliament and of the Council .
2. The Commission shall communicate to each Member State any general information concerning the implementation and application of this Directive which it receives and which it is able to provide.
CHAPTER V
RELATIONS WITH THE COMMISSION
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.
ed by Annex I, Section I.C and Section I.D. 5.2. Obtain confirmation by electronic means of the validity of the TIN information – article 22.4 o The Directive should provide guidance with a certain level of detail on what the implementing legislation of a Memb ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.