Hello all
1st time post, be gentle :)
With regards to invoking the additional 2 month extension to the provision of SAR data.
Under what circumstances would you invoke Article 12 (3) for complexity? Would volume of the return be considered under this exemption (in practise)?
If the volume of the return is excessive (10k+ items to review and redact) what would you do to extend the timeframe?
TIA
Steve
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