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

2025-04-23 → 2025-08-06 · no interpretation, just the text delta

on 2025-04-23	eu-eurlex:32015r2378:2025-04-23 (2025-04-23 → 2025-08-05) · official source ↗
on 2025-08-06	eu-eurlex:32015r2378:2025-08-06 (2025-08-06 → 2025-12-31) · official source ↗

Open the structured article comparison → matched by provision anchor, with changed, added, removed and unchanged articles separated

369 line(s) in the old middle, 6,775 in the new; 21 unchanged leading and 1 trailing lines trimmed.

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+ **4.** The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ae(5) of Directive 2011/16/EU shall comply with Annex XVII to this Regulation.
+ ### ANNEX XVII
+ <?xml version="1.0" encoding="UTF-8"?>
+ <!-- edited with XMLSpy v2013 rel. 2 sp1 (x64) (http://www.altova.com) by Accounting Division (OECD) -->
+ <xsd:schema xmlns:globe="urn:oecd:ties:globe:v2" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:globestf:v5" xmlns:iso="urn:oecd:ties:isoglobetypes:v1" targetNamespace="urn:oecd:ties:globe:v2" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
+ <xsd:import namespace="urn:oecd:ties:isoglobetypes:v1" schemaLocation="isoglobetypes_v1.1.xsd"/>
+ <xsd:import namespace="urn:oecd:ties:globestf:v5" schemaLocation="oecdglobetypes_v5.0.xsd"/>
+ <!--+++++++++++++++++++++++ Reusable Simple types ++++++++++++++++++++++++++++++++++++++ -->
+ <!-- Message type definitions -->
+ <xsd:simpleType name="MessageType_EnumType">
+ <xsd:annotation>
+ <xsd:documentation xml:lang="en">Message type defines the type of reporting</xsd:documentation>
+ </xsd:annotation>
+ <xsd:restriction base="xsd:string">
+ <xsd:enumeration value="GIR"/>
+ </xsd:restriction>
+ </xsd:simpleType>
+ <!-- -->
+ <!-- MessageTypeIndic – 101 to 103 -->
+ <xsd:simpleType name="MessageTypeIndic_EnumType">
+ <xsd:annotation>
+ <xsd:documentation xml:lang="en">The MessageTypeIndic defines the type of message sent</xsd:documentation>
+ </xsd:annotation>
+ <xsd:restriction base="xsd:string">
+ <xsd:enumeration value="GIR101">
+ <xsd:annotation>
+ <xsd:documentation>The message contains new information</xsd:documentation>
+ </xsd:annotation>
+ </xsd:enumeration>
+ <xsd:enumeration value="GIR102">

tier	A, publisher-supplied validity dates
history begins	publisher
index built	2026-08-07T19:46:23Z · corpus 8d5e859
stamp signature	valid (ECDSA-P256)