OpenLegislation

Article 26 Committee procedureF1

United Kingdom

Original text. Later amendments are not shown.

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 f1 .

2.

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

Annotations

Textual amendments

F1

Substituted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.

Footnotes

f1

Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers ( OJ L 55, 28.2.2011, p. 13 ).