CHAPTER VIIGENERAL AND FINAL PROVISIONS

F1Article 26Committee procedure

1.

The Commission shall be assisted by the Committee on administrative cooperation for taxation. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council 11 .

2.

Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.