S.L. 460.9 Art. 8Simultaneous controls.

(1) Where the tax situation of one or more persons liable to tax is of common or complementary interest to two or more Member States, the competent authority may agree to conduct simultaneous controls with its counterparts in other Member States, with a view to exchanging information thus obtained, whenever they would appear to be more effective than controls conducted on its own.

(2) The competent authority shall identify independently the persons liable to tax whom it intends to propose for simultaneous control. It shall notify the respective competent authorities in the other Member States concerned of the cases which, in its view, should be subject to simultaneous control. It shall give reasons for its choice, as far as possible, by providing the information which led to its decision. It shall specify the period of time during which such controls should be conducted.

(3) The competent authority shall decide whether it wishes to take part in simultaneous controls. It shall confirm its agreement or communicate its reasoned refusal to its counterpart authority.

(4) The competent authority shall appoint a representative with responsibility for supervising and coordinating the control operation.