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

− **2.** Before 1 April each year, Member States shall communicate to the Commission by electronic means the yearly assessment using the form referred to in paragraph 1. The assessment shall cover the period of the previous calendar year.
− **Form referred to in Article 2c**
− - Identification of the Member State replying to the questionnaire Identification of the Member State replying to the questionnaire
− - Availability of information in the Member State Availability of information in the Member State
− - Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent Monitoring whether bilateral annual feedbacks as per Article 14(2) were sent
− - Effectiveness of the automatic exchange of information: - Processing of information received and main overall technical (IT) issues encountered Processing of information received and main overall technical (IT) issues encountered - Quality of information received, containing identification of reci…
+ **5.** The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU shall comply with Annex XVIII to this Regulation.
+ **2.** Before 1 May each year, Member States shall communicate to the Commission by electronic means the yearly assessment using the form referred to in paragraph 1. The assessment shall cover the period of the previous calendar year.
+ ### Article 2g — Standard forms, including linguistic arrangements, for the communication of information on Crypto-Asset Operators, and the retention period for information deleted from the Crypto-Asset Operator register
+ **1.** The form to be used for the communication of information on Crypto-Asset Operators to the Crypto-Asset Operators register pursuant to Article 8ad(9) of Directive 2011/16/EU shall comply with the format set out in Annex XIX to this Regulation.
+ **2.** The key elements to be recorded in the Crypto-Asset Operator register, as provided for by Article 8ad(9) of Directive 2011/16/EU, shall be the information listed in Section V, subparagraph F(2), of Annex VI to Directive 2011/16/EU and Annex XIX to this Regulation. The establishment of the Cry…
+ **3.** The format of the individual identification number pursuant to Article 8ad(7) is set out in Annex XIX to this Regulation.
+ **4.** The retention period for information deleted from the Crypto-Asset Operator register, pursuant to Section V, subparagraph F(5), point d, of Annex VI to Directive 2011/16/EU is set out in Annex XIX to this Regulation.
+ **5.** The rules regarding the change of the Member State of single registration and the transfer of information regarding the Reporting Crypto-Asset Service Provider to the new Member State of single registration are set out in Annex XIX to this Regulation.
+ (a) identification of the Member State replying to the questionnaire;
+ (b) general information on organisation and resources for automatic exchange of information purposes, including administrative and other relevant costs for development and implementation; administrative costs for recurring operations; other relevant costs for tax compliance operations;
+ (c) litigation and Court proceedings;
+ (d) availability of information in the Member State, including description of management process for ensuring the collection of data including identification elements, and the timeliness of information sent;
+ (e) effectiveness of exchanges as the Receiving Member State, including processing of the information received, total matching rate percentage, and percentage of reports identified successfully;
+ (f) quality of the information received including identification of relevant taxpayers/parties, percentage of valid tax identification numbers (TIN) provided by the Sending Member State;
+ (g) use of information received including categories of usage, tax area, other administrative cooperation induced;
+ (h) estimation of outcome of use of information, including increase in tax assessed and / or increase in tax base adjusted, percentage of reports used in tax investigations;
+ (i) monitoring whether bilateral annual feedback as per Article 14(2) of Directive 2011/16/EU was sent;
+ (j) monitoring, implementation and outcome of follow-up actions related to specific projects relevant to the functioning of the Directive; and
+ (k) any other relevant information related to points (a) to (j), or issues encountered by the Member States.
+ - In the case of non-custodial dividends: statistics on message and recipient, message and payer, recipient and relationship, payer and relationship, recipient and income. In the case of non-custodial dividends: statistics on message and recipient, message and payer, recipient and relationship, paye…
+ ### ANNEX XVIII
+ The computerised format for the mandatory automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes:
+ <?xml version="1.0" encoding="UTF-8"?><xsd:schema xmlns:carf="urn:oecd:ties:carf:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:stf="urn:oecd:ties:carfstf:v5" xmlns:iso="urn:oecd:ties:isocarftypes:v1" targetNamespace="urn:oecd:ties:carf:v1" elementFormDefault="qualified" attributeFormDefault…
+ **CARF XML**
+ <?xml version="1.0" encoding="UTF-8"?><xsd:schema xmlns:iso="urn:oecd:ties:isocarftypes:v1" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:isocarftypes:v1" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.1"><xsd:simpleType name="CountryCode_T…
+ **ISO CARF TYPES**
+ <?xml version="1.0" encoding="UTF-8"?><xsd:schema xmlns:stf="urn:oecd:ties:carfstf:v5" xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:carfstf:v5" elementFormDefault="qualified" attributeFormDefault="unqualified" version="5.0"><!-- --><!--+++++++++++++++++++++++ String le…
+ **OECD CARF TYPES**
+ ### ANNEX XIX
+ The form to be used for the communication of information on a Crypto-Asset Operator that is a Reporting Crypto-Asset Service Provider as defined in Section IV, subparagraph B(3), of Annex VI to Directive 2011/16/EU contains, in addition to the components listed in Section V, subparagraph F(2), of An…