A controller tries to designate the 'friendliest' supervisory authority as lead while ignoring where its main establishment actually exercises central administration. What is the correct approach?
Select an answer to reveal the explanation.
Short Explanation
You don't get to pick your tax office because the coffee is better—lead SA follows where central decisions really happen. Forum-shopping for the 'nicest' regulator isn't how main establishment works.
Full Explanation
Under the one-stop-shop framework, the lead supervisory authority is determined by reference to the main establishment—typically where central administration decisions on purposes and means are taken—not by the controller's preference for a lenient authority. Forum shopping is inconsistent with those rules. Multilingual policies do not relocate main establishment.