council direct decemb mutual assist compet author member state field direct taxat eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe practic tax evas tax avoid extend frontier member state lead budget loss violat principl fair taxat liabl bring distort capit movement condit competit affect oper common market reason council adopt februari resolut measur commun order combat intern tax evas avoid intern natur problem mean nation measur effect extend nation frontier insuffici collabor administr basi bilater agreement unabl counter form tax evas avoid increasingli assum multin charact collabor tax administr commun strengthen accord common principl rule member state request exchang inform case state request make enquiri obtain inform member state exchang request inform appear relev correct assess tax incom capit appear artifici transfer profit enterpris member state transact carri enterpris member state countri order obtain tax advantag tax evad avoid reason import offici tax administr member state allow present territori member state state concern desir oj oj oj care ensur inform provid collabor disclos unauthor person basic right citizen enterpris safeguard member state receiv inform author member state suppli purpos taxat facilit legal proceed failur observ tax law receiv state receiv state afford inform degre confidenti enjoi state provid requir member state call carri enquiri provid inform refus law administr practic prevent tax administr carri enquiri collect inform purpos provis inform contrari public polici lead disclosur commerci industri profession secret commerci process member state inform intend unabl practic legal reason provid similar inform collabor member state commiss perman studi cooper procedur pool experi field consid field artifici transfer profit group enterpris aim improv procedur prepar commun rule adopt direct articl gener provis accord provis direct compet author member state exchang inform enabl effect correct assess tax incom capit regard tax incom capit irrespect manner levi tax impos total incom total capit element incom capit includ tax gain dispos movabl immov properti tax amount wage salari paid enterpris tax capit appreci tax refer paragraph present belgium impôt de personn physiqu personenbelast impôt de société vennootschapsbelast impôt de personn moral rechtspersonenbelast impôt de résident belast der niet verblijfhoud denmark indkomstskaten til staten selsskabsskat den kommunal indkomstskat den amtskommunal indkomstskat folkepensionsbidragen sømandsskatten den særlige indkomstskat kirkeskatten formueskatten til staten bidrag til dagpengefonden germani einkommensteu körperschaftsteu vermögensteu gewerbesteu grundsteuer franc impôt sur le revenu impôt sur le société tax professionnel tax foncièr sur le propriété bâti tax foncièr sur le propriété bâti ireland incom tax corpor tax capit gain tax wealth tax itali imposta sul reddito dell person fisich imposta sul reddito dell person giuridich imposta local sui redditi luxembourg impôt sur le revenu de personn physiqu impôt sur le revenu de collectivité impôt commerci commun impôt sur la fortun impôt foncier netherland inkomstenbelast vennootschapsbelast vermogensbelast unit kingdom incom tax corpor tax capit gain tax petroleum revenu tax develop land tax paragraph appli ident similar tax impos subsequ addit place tax list paragraph compet author member state inform commiss date entri forc tax express quot compet author quot mean belgium de minist van financiën author repres le ministr de financ author repres denmark ministeren skatter og afgift author repres germani der bundesminist der finanzen author repres franc le ministr de économi author repres ireland revenu commission author repres itali il ministro le finanz author repres luxembourg le ministr de financ author repres netherland de minist van financiën author repres unit kingdom commission inland revenu author repres articl exchang request compet author member state request compet author member state forward inform refer articl case compet author request state compli request appear compet author state make request exhaust usual sourc inform util circumst obtain inform request run risk endang attain sought result purpos forward inform refer paragraph compet author request member state arrang conduct enquiri obtain inform articl automat exchang inform categori case determin consult procedur laid articl compet author member state regularli exchang inform refer articl prior request articl spontan exchang inform compet author member state prior request forward inform refer articl knowledg compet author member state concern circumst compet author member state ground suppos loss tax member state person liabl tax obtain reduct exempt tax member state give rise increas tax liabil tax member state busi deal person liabl tax member state person liabl tax member state conduct countri save tax result member state compet author member state ground suppos save tax result artifici transfer profit group enterpris inform forward member state compet author member state enabl inform obtain relev assess liabil tax member state compet author member state consult procedur laid articl extend exchang inform provid paragraph case compet author member state forward case prior request inform refer articl knowledg articl time limit forward inform compet author member state preced articl call furnish inform forward swiftli encount obstacl furnish inform refus furnish inform forthwith inform request author effect indic natur obstacl reason refus articl collabor offici state concern purpos appli preced provis compet author member state provid inform compet author member state inform intend agre consult procedur laid articl author presenc member state offici tax administr member state detail appli provis determin procedur articl provis relat secreci inform made member state direct secret state manner inform receiv domest legisl case inform made person directli involv assess tax administr control assess addit made connect judici proceed administr proceed involv sanction undertaken view relat make review tax assess person directli involv proceed inform disclos public hear judgement compet author member state suppli inform rais object circumst taxat purpos connect judici proceed administr proceed involv sanction undertaken view relat make review tax assess paragraph oblig member state legisl administr practic lai domest purpos narrow limit contain provis paragraph provid inform state concern undertak respect narrow limit notwithstand paragraph compet author member state provid inform permit purpos request state legisl inform state inform similar circumst inform state similar purpos compet author member state consid inform receiv compet author member state compet author member state transmit compet author agreement compet author suppli inform articl limit exchang inform direct impos oblig enquiri carri provid inform member state furnish inform prevent law administr practic carri enquiri collect inform purpos provis inform refus lead disclosur commerci industri profession secret commerci process inform disclosur contrari public polici compet author member state refus provid inform state concern unabl practic legal reason provid similar inform articl consult purpos implement direct consult held committe compet author member state concern request respect bilater question compet author member state commiss request author commiss matter involv sole bilater interest compet author member state commun directli compet author member state mutual agreement permit author design commun directli case categori case compet author make arrang bilater matter cover direct individu case inform commiss thereof commiss turn notifi compet author member state articl pool experi member state commiss constantli monitor cooper procedur provid direct pool experi field transfer price group enterpris view improv cooper draw bodi rule field concern articl applic wider rang provis assist forego provis imped fulfil wider oblig exchang inform flow legal act articl final provis member state bring forc law regul administr provis order compli direct januari forthwith commun commiss member state commun commiss text import provis nation law subsequ adopt field cover direct articl direct address member state brussel decemb council presid geen