Obligation to cooperate
Article 31
1. For the purposes of applying this Regulation, a Member State shall take all necessary measures to: (a) ensure effective internal coordination between the authorities referred to in Articles 3 to 5; (b) establish direct cooperation between the authorities authorised for the purposes of coordination referred to in point (a) of this paragraph; (c) ensure the smooth operation of the information exchange system provided for in this Regulation. 2. The Commission shall communicate without delay to the competent authority of each Member State any information necessary to ensure the correct application of legislation on excise duties, which it receives and which it is able to provide.