This Directive should not prevent certified financial intermediaries from outsourcing tasks related to the fulfilment of their obligations under this Directive. Therefore, a certified financial intermediary should be permitted to rely on a third party to fulfil the relevant obligations regarding withholding tax procedures. In any case, those obligations should remain the responsibility of the certified financial intermediary that has outsourced its responsibilities.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
