requesting authority
as defined in Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative…, Article 2(1), point (d)
the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;
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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 (5)
the central liaison office, a liaison department or any competent official of a Member State who makes a request for assistance on behalf of the competent authority;