CHAPTER IVU.K.EXCHANGE OF INFORMATION WITHOUT PRIOR REQUEST
Article 17U.K.
Without prejudice to the provisions of Chapters V and VI, the competent authority of each Member State shall, by automatic or structured automatic exchange, forward the information referred to in Article 1 to the competent authority of any other Member State concerned, in the following cases:
where taxation is deemed to take place in the Member State of destination and the effectiveness of the control system necessarily depends on the information provided by the Member State of origin;
where a Member State has grounds to believe that a breach of VAT legislation has been committed or is likely to have been committed in the other Member State;
where there is a risk of tax loss in the other Member State.
Article 18U.K.
The following shall be determined in accordance with the procedure referred to in Article 44(2):
the exact categories of information to be exchanged;
the frequency of the exchanges;
the practical arrangements for the exchange of information.
Each Member State shall determine whether it will take part in the exchange of a particular category of information, as well as whether it will do so in an automatic or structured automatic way.
Article 19U.K.
The competent authorities of the Member States may, in any case by spontaneous exchange, forward to each other, any information referred to in Article 1 of which they are aware.
Article 20U.K.
Member States shall take the necessary administrative and organisational measures to facilitate the exchanges provided for in this Chapter.
Article 21U.K.
A Member State cannot be obliged, for the purposes of implementing the provisions of this Chapter, to impose new obligations on persons liable for VAT with a view to collecting information nor to bear disproportionate administrative burdens.