If appropriate, the Commission shall present a proposal to the Council regarding the categories of income and capital and/or the conditions laid down in paragraph 1, including the condition that information concerning residents in other Member States has to be available.
Po potrebi Komisija Svetu predloži predlog glede kategorij prihodkov in kapitala in/ali pogojev iz odstavka 1, vključno s pogojem, da morajo biti na voljo podatki o rezidentih drugih držav članic.