Legal provisions of COM(2024)11 - Authorisation of the Commission to open negotiations for the amendment of the five agreements on the automatic exchange of financial account information to improve international tax compliance between the EU and, respectively, Switzerland, Liechtenstein, Andorra, Monaco and San Marino

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dossier COM(2024)11 - Authorisation of the Commission to open negotiations for the amendment of the five agreements on the automatic exchange of ...
document COM(2024)11 EN
date January 17, 2024

Contents

Article 1

The Commission is hereby authorised to open negotiations, on behalf of the Union, to amend the Agreements on the automatic exchange of financial account information to improve international tax compliance between the European Union and, respectively, the Swiss Confederation, the Principality of Liechtenstein, the Principality of Andorra, the Principality of Monaco and the Republic of San Marino.

Article 2

The Commission shall conduct the negotiations in accordance with the negotiating directives set out in the Annex, and in consultation with the special committee designated by the Council in accordance with Article 218 (4) TFEU.

Article 3

This Decision is addressed to the Commission.