automatic exchange
as defined in Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative…, Article 2(1), point (l)
the systematic communication of predefined information to another Member State, without prior request
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Also defined in
- Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing… 32011L0016, Article 3, point (9)
the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals. In the context of Article 8, available information refers to information in the tax files of the Member State communicating the information, which is…