Annex I Form referred to in Article 1(2)

The form for requests for information and for administrative enquiries pursuant to Article 5 of Directive 2011/16/EU and their replies, acknowledgments, requests for additional background information, inability or refusal pursuant to Article 7 of Directive 2011/16/EU contains the following fields^f1:

• Legal basis

• Reference number

• Date

• Identity of the requesting and requested authorities

• Identity of the person under examination or investigation

• General case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2 of Directive 2011/16/EU.

• Tax purpose for which the information is sought

• Period under investigation

• Name and address of any person believed to be in possession of the requested information

• Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU

• Fulfilment of the legal requirement imposed by Article 17(1) of Directive 2011/16/EU

• Reasoned request for a specific administrative enquiry and reasons for refusal to undertake the requested specific administrative enquiry

• Acknowledgement of the request for information

• Request for additional background information

• Reasons for inability or refusal to provide information

• Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond.