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Council Regulation (EU) No 389/2012 of 2 May 2012 on administrative cooperation in the field of excise duties and repealing Regulation (EC) No 2073/2004

article  11

CELEX:  02012R0389-20230213

Time limits
1. The requested authority shall provide the information referred to in Article 8 as quickly as possible, and no later than three months following the date of receipt of the request. However, where the requested authority is already in possession of that information, the time limit shall be one month.
2. In certain special categories of cases, time limits different from those provided for in paragraph 1 may be agreed between the requested and the requesting authorities.
3. Where the requested authority is unable to respond to the request within the time limit provided for in paragraph 1, it shall, within one month, inform the requesting authority using a mutual administrative assistance document of the reasons for its failure to do so and indicate when it expects to be able to respond.