DAC — Article 7

The article's text

Article 7
Time limits
1. The requested authority shall provide the information referred to in Article 5 as quickly as possible, and no later than three months from the date of receipt of the request. However, where the requested authority is unable to respond to the request by the relevant time limit, it shall inform the requesting authority immediately and in any event within three months of the receipt of the request, of the reasons for its failure to do so, and the date by which it considers it might be able to respond. The time limit shall not be longer than six months from the date of receipt of the request.
However, where the requested authority is already in possession of that information, the information shall be transmitted within two months of that date.
is already in possession of that information, the information shall be transmitted within two months of that date.
2. In certain special cases, time limits other than those provided for in paragraph 1 may be agreed upon between the requested and the requesting authorities.
3. The requested authority shall confirm immediately and in any event no later than seven working days from receipt, if possible by electronic means, rfull texteceipt of a request to the requesting authority.
4. Within one month of receipt of the request, the requested authority shall notify the requesting authority of any deficiencies in the request and of the need for any additional background information. In such a case, the time limits provided for in paragraph 1 shall start the day after the requested authority has received the additional information needed.
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in paragraph 1 shall start the day after the requested authority has received the additional information needed.
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6. Where the requested authority is not in possession of the requested information and is unable to respond to the request for information or refuses to do so on the grounds provided for in Article 17, it shall inform the requesting authority of the reasons thereof immediately and in any event within one month of receipt of the request.
SECTION II
Mandatory automatic exchange of information

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.

business association

NGO

Who	Country	What they wrote
Invest Europe	BE	ions or protection mechanisms for communications covered by legal privilege between lawyers and clients, ensuring compliance with Article 7 of the Charter of Fundamental Rights of the EU, which establishes the right to respect for the private and family life, ↗
Deutscher Steuerberaterverband e.V.	DE	s es einer Entscheidung des Europäischen Gerichtshofs bedarf, damit eine Gesetzgebung geändert wird, die eklatante Verstöße gegen Artikel 7 der Europäischen Charta der Menschenrechte enthält. Der DStV fordert den Europäischen Gesetzgeber deshalb nachdrücklich ↗
Tax Justice Network	GB	all EU member states are party to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Under article 7 of the conventions, a country shall spontaneously exchange information of which it has grounds for supposing that there may be a l ↗
Pearle*-Live Performance Europe	BE	ance and non- compliance will not be bigger than for other taxpayers. Returning to the normal rules for companies, self-employed (Art. 7) and employees (Art. 15) would remove a major obstacle for artists who perform in other states. It would stimulate the cult ↗

Source: public consultation submissions and position papers. n = 4 mentions; counted as a literal reference to the article number.

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