spontaneous exchange
as defined in Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative…, Article 2(1), point (m)
the non-systematic communication, at any moment and without prior request, of information to another Member State;
Install the extension for EUR-Lex
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 (10)
the non-systematic communication, at any moment and without prior request, of information to another Member State;