Artikel 1 Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten

Article 1 1 For the application of this Memorandum the competent authorities are: a. In the case of the Federal Republic of Germany the Federal Ministry of Finance or the agency to which it has delegated its powers. b. In the case of the Netherlands, the Minister of Finance or his authorized representative. 2 The Participants shall inform each other by exchange of letters about the names and addresses of the authorized representatives concerned and about any subsequent changes in these representatives.