lexiara

art_50__para_2

IFD

2. Competent authorities that have received a request pursuant to paragraph 1 shall do any of the following: carry out the verification themselves within the framework of their competence; allow the competent authorities who made that request to carry out the verification; request an auditor or expert to carry out the verification impartially and to report the results promptly. For the purposes of points (a) and (c), the competent authorities that made the request shall be allowed to participate in the verification.

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Source: EUR-Lex CELLAR · retrieved 2026-09-05 · Text as adopted (Official Journal); later amendments are not incorporated in this text.