The draft directive is intended to provide for an improved assistance system, with rules that are easier to apply, including as regards information held by banks and other financial institutions; it is intended to provide for more flexible conditions for requesting assistance, requiring the spontaneous exchange of information.
Direktiivi eelnõuga tahetakse luua paremat abisüsteemi, mille eeskirju oleks lihtsam rakendada, sealhulgas seoses pankade ja teiste finantsasutuste käes oleva teabega; eelnõuga soovitakse luua paindlikumad tingimused abi taotlemiseks, kehtestades omaalgatusliku teabevahetuse nõude.