Collaboration on corrections, compliance and enforcement with respect to Top-up tax information returns
Article 9a
1. Where the competent authority of a Member State has reason to believe that the information in a Top-up tax information return filed by an ultimate parent entity or designated filing entity that is located in the jurisdiction of the other Member State, communicated under Article 8ae, requires the correction of manifest errors, it shall, without undue delay, notify the competent authority of the other Member State. If the notified competent authority agrees that the information in the Top-up tax information return requires correction, it shall take, without undue delay, appropriate measures to obtain a corrected Top-up tax information return from the concerned ultimate parent entity or designated filing entity. It shall communicate, without undue delay, the corrected Top-up tax information return with all competent authorities for which such information is subject to exchange in accordance with this Directive. 2. When the competent authority of a Member State has received a notification from one or more constituent entities located in its Member State that the Top-up tax information return for such constituent entities was to be filed by the ultimate parent entity or designated filing entity located in another Member State, but the information included in the Top-up tax information return was not communicated within the deadlines specified in Article 8ae(3) or Article 27d(3) and (4), it shall, without undue delay, notify the other competent authority that the information has not been received. The notified competent authority shall, without undue delay, determine the reason for not communicating the concerned Top-up tax information return and shall inform the competent authority within 1 month of receipt of the notification, including the expected exchange date for the Top-up tax information return, where relevant. The expected exchange date shall be set for a date no later than 3 months from the date of the receipt of notification of the missing exchange.