automatic exchange
as defined in Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation…, Article 3, point (9) (Definitions)
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 retrievable in accordance with the procedures for gathering and processing information in that Member State;
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Also defined in
- Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of… 32010R0904, Article 2(1), point (l)
the systematic communication of predefined information to another Member State, without prior request;