Division 5.1.3.1 Agreement
The following table illustrates the maximum transmission deadline or answer time for the exchange of forms as defined in the legislation.
Table 6
Performance EoF
| CCN/Mail mailbox | Form | Deadline |
|---|---|---|
| VIESCLO | Exchange of Information under Articles 7, 10, 12 and 18 of the Agreement General exchanges | The time limit for providing information is as quickly as possible, and no later than 3 months following the date of the request (Article 8 of the Agreement). However when the requested authority is already in possession of the information the time limit shall be reduced to a maximum period of one month (Article 8 of the Agreement). |
| VIESCLO | Exchange of Information under Articles 7, 10, 12 and 18 of the Agreement Request for notification | Request for notification with immediate answer (Article 12 of the Agreement). |
| TAXFRAUD | Exchange of Information under Articles 7, 10, 12 and 18 of the Agreement Anti-fraud exchanges | Missing trader information shall be sent as soon as the information becomes available. |
| TAXAUTO | Automatic exchanges | The categories of information subject to automatic exchange, in accordance with Article 11 of the Agreement, are to be determined by the Joint Committee. |
| REC-A-CUST; REC-B-VAT; REC-C-EXCISE; REC-D-INCOME-CAP; REC-E-INSUR; REC-F-INHERIT-GIFT; REC-G-NAT-IMMOV; REC-H-NAT-TRANSP; REC-I-NAT-OTHER; REC-J-REGIONAL; REC-K-LOCAL; REC-L-OTHER; REC-M-AGRI | Request for information under Art. 22 of the Agreement Request for notification under Art. 25 of the Agreement Request for recovery under Art. 27 of the Agreement Request for precautionary measures under Art. 33 of the Agreement | Request for information:
Request for notification:
Request for recovery and request for precautionary measures:
|