Artikel 8 Besluit bekendmaking intensivering spontane inlichtingenuitwisseling m.b.t. grensoverschrijdende belastingafspraken met en beslissingen van belastingdiensten

Article 8 This Memorandum will be evaluated two years after the date of commencement, unless new EU legislation requires an earlier review. However, questions with regard to this Memorandum can be addressed at any time by one of the Participants.