Chapter EXCO240
| Published date | 11 April 2016 |
| Record Number | EXCO240 |
| Court | HM Revenue & Customs |
As a Competent Official you can legally:
- Directly exchange excise information under administrative cooperation.
- For exchanges to be lawful under Administrative Cooperation you must only exchange excise information with other Member States via:
- Excise Central Liaison Office (CLO)
- Excise Liaison Departments (LD)
- Or individual officers who have Competent Official (CO) status.
Typically you will only exchange excise information directly...
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