Where some or all of the commercial documents required to be scrutinised pursuant to this Chapter are located with an undertaking in the same commercial group, partnership or association of undertakings managed on a unified basis as the undertaking scrutinised, whether located inside or outside the territory of the Union, the undertaking shall make those commercial documents available to officials responsible for the scrutiny, at a place and time to be determined by the Member States responsible for carrying out the scrutiny.
I gcás ina bhfuil na doiciméid tráchtála ar fad a cheanglaítear a ghrinnscrúdú de bhun na Caibidle seo, ag gnóthas atá sa ghrúpa tráchtála céanna, sa chomhpháirtíocht chéanna nó sa chomhlachas gnóthas céanna, arna mbainistiú ar bhonn aontaithe, leis an ngnóthas ar a bhfuil grinnscrúdú á dhéanamh, is cuma an bhfuil sé lonnaithe laistigh de chríoch an Aontais nó lasmuigh di, cuirfidh an gnóthas na doiciméid tráchtála sin ar fáil do na hoifigigh atá i mbun an ghrinnscrúdaithe, ag áit agus ag am a bheidh le cinneadh ag an mBallstát atá freagrach as an ngrinnscrúdú a dhéanamh.