Article 24
Exchange of information with third countries
1. Where the competent authority of a Member State receives from a third country information that is foreseeably relevant to the administration and enforcement of the domestic laws of that Member State concerning the taxes referred to in Article 2, that authority may, in so far as this is allowed pursuant to an agreement with that third country, provide that information to the competent authorities of Member States for which that information might be useful and to any requesting authorities.
2. Competent authorities may communicate, in accordance with their domestic provisions on the communication of personal data to third countries, information obtained in accordance with this Directive to a third country, provided that all of the following conditions are met:
(a)
the competent authority of the Member State from which the information originates have consented to that communication;
(b)
the third country concerned has given an undertaking to provide the cooperation required to gather evidence of the irregular or illegal nature of transactions which appear to contravene or constitute an abuse of tax legislation.
CHAPTER VII
Gfull text
ENERAL AND FINAL PROVISIONS
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.
1
NGO
Who
Country
What they wrote
Privacy First
NL
ith additional requirements as set out in the revised DAC. This means, among other things, amending Articles 1 and 24 of the DAC. Article 24 of the DAC is wrongly limited to the transmission of information received from third countries. [4] Exchange only with ↗
Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.