competent official
as defined in Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative…, Article 2(1), point (c)
any official who can directly exchange information on the basis of this Regulation for which he has been authorised pursuant to Article 4(3);
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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 (4)
any official who is authorised to directly exchange information pursuant to this Directive; - Regulation (EC) No 2006/2004 of the European Parliament and of the Council of 27 October 2004 on cooperation between… 32004R2006, Article 3, point (e)
an official of a competent authority designated as responsible for the application of this Regulation