Documents related to U.S. Treasury / IRS Notice 2023-11
Dear European Central Bank,
Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which discuss, relate to, or reference Notice 2023-11, published by the United States Treasury / Internal Revenue Service.
The notice may be found here: https://www.irs.gov/pub/irs-drop/n-23-11...
For background, this notice provides limited regulatory relief on FATCA to Foreign Financial Institutions, conditional upon their governments taking steps for the FFIs to qualify for this relief.
Yours faithfully,
Nicholas Lee
Dear Mr Lee,
Thank you for your request dated 2 February 2024 for access to European
Central Bank (ECB) documents.
In order to process your request, we would kindly ask you to confirm that
conditions laid down in Article 2(1) of [1]Decision of the European
Central Bank of 4 March 2004 on public access to European Central Bank
documents (ECB/2004/3) are met, i.e. that the requester is a citizen of
the Union or is residing in a EU Member State. Following confirmation from
you, we will process your application swiftly.
Thank you very much in advance for your cooperation.
Yours sincerely,
Compliance and Governance Office
DG Secretariat
European Central Bank
Sonnemannstrasse 20
60314 Frankfurt am Main
[2][email address]
I confirm that I am a citizen of an EU Member State and that I am residing in an EU Member State.
Yours sincerely,
Nicholas Lee
Dear Mr Lee,
We refer to your request for access to European Central Bank (ECB) documents related to the Notice 2023-11 issued by the U.S. Internal Revenue Service on Foreign Financial Institution Temporary U.S. Taxpayer Identification Number Relief.
We would like to point out that the right to public access is recognised for “ECB documents” i.e. any content whatever its medium (written on paper or stored in electronic form or as a sound, visual or audio-visual recording) drawn up or held by the ECB and relating to its policies, activities or decisions.
In this respect, the specific issue addressed in the said Notice does not impinge on the ECB’s competences and tasks and the ECB has not been able to identify any ECB documents that relates to your request.
Yours sincerely,
Compliance and Governance Office
DG Secretariat
European Central Bank
Sonnemannstrasse 20
60314 Frankfurt am Main
[email address]