1.Member States levying withholding tax in accordance with Article 11 shall provide for one or both of the following procedures in order to ensure that the beneficial owners may request that no tax be withheld:
(a)a procedure which allows the beneficial owner expressly to authorise the paying agent to report information in accordance with Chapter II, such authorisation covering all interest paid to the beneficial owner by that paying agent; in such cases, the provisions of Article 9 shall apply;
(b)a procedure which ensures that withholding tax shall not be levied where the beneficial owner presents to his paying agent a certificate drawn up in his name by the competent authority of his Member State of residence for tax purposes in accordance with paragraph 2.
2.At the request of the beneficial owner, the competent authority of his Member State of residence for tax purposes shall issue a certificate indicating:
(a)the name, address and tax or other identification number or, failing such, the date and place of birth of the beneficial owner;
(b)the name and address of the paying agent;
(c)the account number of the beneficial owner or, where there is none, the identification of the security.
Such certificate shall be valid for a period not exceeding three years. It shall be issued to any beneficial owner who requests it, within two months following such request.