Council Directive (EU) 2016/2258 of 6 December 2016 amending Directive 2011/16/EU as regar…

as it stood on 2016-12-06, permalink: /eu-eurlex/32016l2258/2016-12-06--47a8fc714609dffe04179e4dc23084d60ae76c16d182b2c9cec35292f50349ad

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Outline, 4 provisions

art_1 art_2 art_3 art_4

art_1 #art_1

Article 1

In Article 22 of Directive 2011/16/EU, the following paragraph is inserted:

‘(1a) For the purpose of the implementation and enforcement of the laws of the Member States giving effect to this Directive and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in Articles 13, 30, 31 and 40 of Directive (EU) 2015/849 of the European Parliament and of the Council(*1).

art_2 #art_2

Article 2

Member States shall adopt and publish, by 31 December 2017 at the latest, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof.

They shall apply those measures from 1 January 2018.

When Member States adopt those measures, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.

Member States shall communicate to the Commission the text of the main measures of national law which they adopt in the field covered by this Directive.

art_3 #art_3

Article 3

This Directive shall enter into force on the date of its adoption.

art_4 #art_4

Article 4

This Directive is addressed to the Member States.

Provenance and validity dates, identifier, hash

as of	2016-12-06 → this publisher state was selected
publisher state	publisher version 2016-12-06 → latest held publisher-asserted
type	DIR Council Directive (EU) 2016/2258 of 6 December 2016 amending Directive 2011/16/EU as regards access to anti-money-laundering information by tax authorities
language	en
published	2016-12-06
lex_id	eu-eurlex:32016l2258:2016-12-06--47a8fc714609dffe04179e4dc23084d60ae76c16d182b2c9cec35292f50349ad
record sha256	0267fcb8b2523aaadacc4300c1941193019135eeb933ab1e6faf15f484c47948

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timeline

tier	A, publisher-supplied consolidated wording-state dates
history begins	publisher
index built	2026-08-15T09:01:06Z · corpus e9c4df0981c855855a1a28218cf086ddeb5bb691
stamp signature	valid (ECDSA-P256)