What changed, Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed…

+ ### Article 1 — Standard forms for exchanges on request, spontaneous exchanges, notifications and feedback
− ### art_1
− Article 1
− 
+ ### Article 2 — Computerised formats for the mandatory automatic exchange of information
− ### art_2
− Article 2
− 
+ 
+ ### Article 2a — Standard forms, including linguistic arrangements, for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements
+ 
+ 1. In regard to the forms to be used, ‘component’ and ‘field’ mean a location in a form where information to be exchanged pursuant to Directive 2011/16/EU may be recorded.
+ 2. The form to be used for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU shall comply with Annex VII to this Regulation.
+ 
+ 3. The key elements referred to in Article 20(5) of Directive 2011/16/EU are the components listed in points (b), (h) and (i) of Article 8a(6) of that Directive and those key elements shall also be sent in English.
− ### art_3
+ ### Article 3 — Practical arrangements regarding the use of the CCN network
− Article 3
+ ### Article 4 — Repeal
− ### art_4
− 
− Article 4
+ 
+ ### Article 5 — Entry into force and application
+ 
+ This Regulation shall enter into force on the third day following that of its publication in the *Official Journal of the European Union*.
+ 
+ It shall apply from 1 January 2016.
+ 
+ This Regulation shall be binding in its entirety and directly applicable in all Member States.
+ 
+ ### ANNEX I
+ 
+ **Form referred to in Article 1(2)**
+ 
+ The form for requests for information and for administrative enquiries pursuant to Article 5 of Directive 2011/16/EU and their replies, acknowledgments, requests for additional background information, inability or refusal pursuant to Article 7 of Directive 2011/16/EU contains the following fields (1…
+ 
+ — Legal basis
+ 
+ — Reference number
+ 
+ — Date
+ 
+ — Identity of the requesting and requested authorities
+ 
+ — Identity of the person under examination or investigation
+ 
+ — General case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2 of Directive …
+ 
+ — Tax purpose for which the information is sought
+ 
+ — Period under investigation
+ 
+ — Name and address of any person believed to be in possession of the requested information
+ 
+ — Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU
+ 
+ — Fulfilment of the legal requirement imposed by Article 17(1) of Directive 2011/16/EU
+ 
+ — Reasoned request for a specific administrative enquiry and reasons for refusal to undertake the requested specific administrative enquiry
+ 
+ — Acknowledgement of the request for information
+ 
+ — Request for additional background information
+ 
+ — Reasons for inability or refusal to provide information
+ 
+ — Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond.
+ 
+ ### ANNEX II
+ 
+ **Form referred to in Article 1(3)**
+ 
+ The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive 2011/16/EU contains the following fields (2):
+ 
+ — Legal basis
+ 
+ — Reference number
+ 
+ — Date
+ 
+ — Identity of the sending and receiving authorities
+ 
+ — Identity of the person subject to the spontaneous exchange of information
+ 
+ — Period covered by the spontaneous exchange of information
+ 
+ — Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU
+ 
+ — Acknowledgement of the spontaneous information.
+ 
+ ### ANNEX III
+ 
+ **Form referred to in Article 1(4)**
+ 
+ The form for request for notification pursuant to Article 13(1) and 13(2) of Directive 2011/16/EU and their responses pursuant to Article 13(3) of that Directive contains the following fields (3):
+ 
+ — Legal basis
+ 
+ — Reference number
+ 
+ — Date
+ 
+ — Identity of the requesting and requested authorities
+ 
+ — Name and address of the addressee of the instrument or decision
+ 
+ — Other information which may facilitate the identification of the addressee
+ 
+ — Subject of the instrument or decision
+ 
+ — Response of the requested authority, in accordance with Article 13(3) of Directive 2011/16/EU, including the date of notification of the instrument or decision to the addressee.
+ 
+ ### ANNEX IV
+ **Form referred to in Article 1(5)**
+ 
+ The form for feedback pursuant to Article 14(1) of Directive 2011/16/EU contains the following fields (4):
+ 
+ — Reference number
+ 
+ — Date
+ 
+ — Identity of the competent authority issuing the feedback
+ 
+ — General feedback on the information provided
+ 
+ — Results directly related to the information provided.
+ 
+ ### ANNEX V
+ 
+ **Computerised format referred to in Article 2(1)**
+ 
+ The computerised formats for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU comply with the following tree structure and contains the following classes of elements (5):
+ 
+ (a) As regards the overall message:
+ 
+ (b) As regards the body for communicating information on income from employment or director's fees:
+ 
+ (c) As regards the body for communicating information on pensions:
+ 
+ (d) As regards the body for communicating information on life insurance products:
+ 
+ (e) As regards the body for communicating information on ownership of and income from immovable property:
+ 
+ (f) As regards the body in case no information is to be communicated in relation to a specific category:
+ 
+ (g) As regards the body for an acknowledgement of receipt of the information for a specific category:
+ 
+ ### ANNEX VI
+ 
+ **Computerised format referred to in Article 2(2)**
+ 
+ The computerised format for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes (6):
+ 
+ (a) As regards the overall message:
+ 
+ (b) As regards the types common to FATCA and CRS used in the message under point (a) above:
+ 
+ (c) As regards the common OECD types used in the message under point (a) above:
+ 
+ ### ANNEX VII
+ 
+ **Form referred to in Article 2a**
+ 
+ The form for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU contains, in addition to the components listed in Article 8a(6) of that Directive, the following field:
+ 
+ (a) Ruling Reference.
+ 
+ (1) However, only the fields actually filled in a given case need to appear in the form used in that case.
+ 
+ (2) However, only the fields actually filled in a given case need to appear in the form used in that case.
+ 
+ (3) However, only the fields actually filled in a given case need to appear in the form used in that case.
− ### art_5
+ (4) However, only the fields actually filled in a given case need to appear in the form used in that case.
− Article 5
+ (5) However, only the classes of elements actually available and applicable in a given case need to appear in the computerised format used in that case.
− This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
+ (6) However, only the elements and attributes actually applicable in a given case further to the performance of the reporting and due diligence rules included in Annexes I and II to Directive 2011/16/EU need to appear in the computerised format used in that case.
− It shall apply from 1 January 2016.