What changed, Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed…
2018-02-12 → 2020-07-01 · no interpretation, just the text delta
| on 2018-02-12 | eu-eurlex:32015r2378:2018-02-12 (2018-02-12 → 2020-06-30) · official source ↗ |
| on 2020-07-01 | eu-eurlex:32015r2378:2020-07-01 (2020-07-01 → 2022-12-31) · official source ↗ |
Open the structured article comparison → matched by provision anchor when continuity is sufficient; otherwise Lex refuses rather than inventing changes
337 line(s) in the old middle, 255 in the new; 51 unchanged leading and 13 trailing lines trimmed.
+ ### Article 2e — Standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border 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 information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU shall comply with Annex XIII to this Regulation. + + 3. The key elements referred to in the third subparagraph of Article 20(5) of Directive 2011/16/EU shall be the components listed in points (b), (c) and (e) of Article 8ab(14) of that Directive and for these key elements, the linguistic arrangements shall be the same as those provided for in Article… + + — Effectiveness of the automatic exchange of information: — Processing of information received and main overall technical (IT) issues encountered — Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestion… − — Effectiveness of the automatic exchange of information: − − — − − — Processing of information received and main overall technical (IT) issues encountered − − — Quality of information received, containing identification of recipients/parties; issues with the content of information received and related suggestions − — Compliance use and effectiveness, containing usefulness of information in principle; actual and future use of information; use of information by tax area; administrative cooperation encouraged by the use of the information received − − — Practical results achieved, containing total outcome (including special projects); specific outcome from special projects; administrative and other relevant costs for automatic exchange of information (AEOI) development and implementation; administrative costs for recurring AEOI operations; other … − − — Rate of success as regards the obligation to communicate the country-by-country reports to the Member States concerned (Number of country-by-country reports received from tax authorities of other Member States/Number of country-by-country reports due to be received from tax authorities of other Me… − − — Rate of compliance of Reporting Entities as regards the obligation to provide the country-by-country reports (Number of country-by-country reports received/Number of country-by-country reports due to be reported) − − — List of any jurisdictions where Ultimate Parent Entities of Union-based Reporting Entities are resident, but full country-by-country reports have not been filed or exchanged. − + — Part A: Statistics per Member State on exchange of information — on exchange of information on request (Article 5, 6 7 of Directive 2011/16/EU) — Number of requests sent — Number of replies received — Number of full replies received within six months — Number of replies for which (part of or the w… − — Part A: Statistics per Member State on exchange of information + — Part B: Statistics on other forms of administrative cooperation — on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) — Number of incoming presences in administrative offices and participation in administrative enquiries — on sim… − — + — Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional — From exchange of information on request — From spontaneous exchange of information — As a result of simultaneous control — Overall figure … − — on exchange of information on request (Article 5, 6 7 of Directive 2011/16/EU) − − — − − — Number of requests sent − − — Number of replies received − − — Number of full replies received within six months − − — Number of replies for which (part of or the whole) information was received within two months − − — Number of requests received − − — Number of replies sent − − — Number of refusals on the ground of Article 17 of Directive 2011/16/EU − − — on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU) − − — − − — Number of spontaneous exchanges sent − − — Number of spontaneous exchanges received − − — Number of cross-border rulings sent − − — Number of cross-border rulings received − − — Number of unilateral advance pricing arrangements sent − — Number of unilateral advance pricing arrangements received − − — Part B: Statistics on other forms of administrative cooperation − − — − − — on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU) − − — − − — Number of incoming presences in administrative offices and participation in administrative enquiries − − — on simultaneous controls (Article 12 of Directive 2011/16/EU) − − — − − — Number of simultaneous controls which the Member State has initiated − − — Number of simultaneous controls in which the Member State has participated − − — on requests for notification (Article 13 of Directive 2011/16/EU) − − — − − — Number of requests for notification sent − − — Number of requests for notification received − − — on feedback (Article 14 of Directive 2011/16/EU) − − — − − — Number of requests for feedback sent − − — Number of feedback received − − — Number of requests for feedback received − − — Number of feedback sent − − — Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional − − — − − — From exchange of information on request − − — From spontaneous exchange of information − − — As a result of simultaneous control − − — Overall figure and number of cases. − + + ### ANNEX XIII + + **Form referred to in Article 2e** + + The form for the mandatory automatic exchange of information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU contains, in addition to the components listed in Article 8ab(14) of that Directive, the following field: + + (a) Reference Number of the reportable cross-border arrangement(s).
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |