#2940106
céannacht aon duine, seachas duine nádúrtha, ach amháin i gcás ina mbaineann an rialú cánach trasteorann le duine nádúrtha agus cuirfear in iúl é de bhun mhíreanna 1 agus 4, sna Ballstáit eile, más ann dóibh, ar dócha go ndéanfaidh an rialú cánach trasteorann nó an réamh-chomhaontú praghsála difear dó (agus é á thabhairt le fios cé na Ballstáit a bhfuil nasc ag na daoine sin dá ndéanfar difear leo); agus’;
the identification of any person, other than a natural person, except where the advance-cross border ruling concerns a natural person and shall be communicated pursuant to paragraphs 1 and 4, in the other Member States, if any, likely to be affected by the advance cross-border ruling, or advance pricing arrangement (indicating to which Member States the affected persons are linked); and’;