Automated exchange of information
Article 3
Pursuant to Article 21(2b) of Regulation (EU) No 904/2010, the Member State of establishment shall grant the competent authority of other Member States automated access to the following information collected and stored in accordance with Article 17(1), point (g), of that Regulation, via the CCN/CSI network or via an equivalent secure network or system: (a) the individual number by which a taxable person availing itself of the exemption in any of those other Member States is identified pursuant to Article 284(3) of Directive 2006/112/EC; (b) name, activity and business sector if relevant pursuant to Article 284(1), second subparagraph, of Directive 2006/112/EC, legal form and address of that taxable person; (c) in case of change of the place of establishment, the date from which such change takes effect and, if available, the Member State in which the taxable person has decided to establish itself; (d) the Member States in which the taxable person intends to avail itself of exemption as regards prior notification or update to a prior notification, as referred to in Article 284(3) or (4) of Directive 2006/112/EC; (e) the Member States in which the taxable person avails itself of exemption under Article 284(2) of Directive 2006/112/EC; (f) the date of commencement of the exemption in each of the Member States in which the taxable person avails itself of exemption; (g) the total value of supplies of goods and/or services carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, during the calendar year of notification and during the calendar years prior to notification, pursuant to Article 288a(1) of Directive 2006/112/EC; (h) the total value of supplies of goods and/or services, including any amendments to it, carried out per calendar quarter in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made; (i) the date on which the Union annual turnover exceeded the amount referred to in Article 284(2), point (a), of Directive 2006/112/EC and the total value of the supplies carried out in the Member State in which the taxable person is established and in each of the other Member States, specified by business sector if relevant pursuant to Article 284c(1), point (c), of Directive 2006/112/EC, or “0” if no supplies have been made, from the beginning of the calendar quarter up until the date the Union annual turnover threshold was exceeded; (j) the date on which the taxable person is no longer eligible to apply the exemption and the Member State or Member States in which cessation takes effect, following a notification by the Member States of exemption as referred to in Article 284e, point (b), of Directive 2006/112/EC; (k) the date on which the decision of the taxable person to voluntarily cease applying the exemption scheme takes effect and the Member State or Member States in which cessation takes effect; (l) the date on which the activities of the taxable person have ceased and the Member States concerned.