Artikel 7 Directe belastingen, internationale inlichtingenuitwisseling; Tsjechië

Article 7 Simultaneous tax examinations 1 To achieve more efficiency in the exchange of information and to deal more effectively with cases of tax avoidance or tax evasion the competent authorities may conduct simultaneous tax examinations of selected taxpayers, or groups of taxpayers, carrying on activities in both the Czech Republic and the Netherlands. ‘Simultaneous tax examination’ means an arrangement between both competent authorities in which they agree, when the tax situation of one or more taxpayers is of common or related interest, to conduct simultaneous tax examinations on their own territory in order to exchange any relevant information they may so obtain, if such examinations are considered more efficient than examinations by only one State. 2 For the procedures for case selection and examination procedures the EU MLC-guide will be followed.