The receiving competent authority should notify the sending competent authority when there is reason to believe that the information included in a Top-up tax information return, being subject of the exchange, requires correction. Since such notification normally takes place before a more thorough risk assessment or tax examination, the sending competent authority should be notified only of manifest errors identified. The corrected information should be exchanged without undue delay with all competent authorities for which that information is subject to exchange in accordance with this Directive. This procedure does not preclude tax administrations from requesting necessary corrections in follow-up requests to verify compliance with Directive (EU) 2022/2523 under their national law.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
