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Council Directive 2011/16/EUShow full title

Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

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Changes over time for: SECTION V

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EU Directives are published on this site to aid cross referencing from UK legislation. Since IP completion day (31 December 2020 11.00 p.m.) no amendments have been applied to this version.

SECTION V U.K. Sharing of best practices and experience

Article 15U.K.Scope and conditions

1.Member States shall, together with the Commission, examine and evaluate administrative cooperation pursuant to this Directive and shall share their experience, with a view to improving such cooperation and, where appropriate, drawing up rules in the fields concerned.

2.Member States may, together with the Commission, produce guidelines on any aspect deemed necessary for sharing best practices and sharing experience.

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