Chapter EXCO120
Published date | 11 April 2016 |
Record Number | EXCO120 |
Court | HM Revenue & Customs |
Issuer | HM Revenue & Customs |
A Competent Official is a named official authorised by the Central Liaison Office (CLO)to legally exchange excise information with other authorised officers or offices using theRegulation, for which (s)he has been authorised pursuant to article 3 (5)
Competent Official status allows officers to discuss specific cases with similarlyauthorised officials from other member states face to face to discuss specific documentsor risks.
To receive competent official status the Central Liaison Office (CLO) Excise will issue aletter of authority
As a Competent Official you can legally directly exchange excise information underadministrative cooperation.
As a Competent Official you must consider whether cooperating or exchanging exciseinformation under Administrative Cooperation duplicates arrangements already in...
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