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

as it stood on 2026-08-07, permalink: /eu-eurlex/32016l2258/2026-08-07

Point-in-time view as at 2026-08-07. This version has been superseded, it applied 2016-12-06 → open. Jump to the version in force today or see exactly what changed next.

Text included, per-article reading view. Deterministic extraction of the verbatim retrieved document; each article carries its own hash and anchor. © European Union, 1998-2026. Reuse permitted with attribution under Commission Decision 2011/833/EU. Consolidated texts have no legal effect; only acts published in the Official Journal are authentic.

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	2026-08-07 → this version applied
valid	2016-12-06 → open 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
record sha256	a683321e28e6f49254a5fa2f3a95148c98f17ab421954a974cb18083827c29b2

New here? What am I looking at?

This is a consolidated text: the original law with every later amendment merged in, as the official publisher produced it for a given date. Laws are amended constantly, so “the law” has no single text, only a text per date. That date is the banner above.

It has no legal force. Only the version published in the official gazette (Mémorial / Official Journal) is authentic, the publishers say so themselves, and so do we. Lex reproduces their text without altering a byte, and links the source on every page. This is legal information, never legal advice: it reports what the text said, never what it means for your situation.

“Valid from → to” = the window in which this text applied. “Open” = still current as far as the publisher has consolidated. Each article carries its own hash so you can prove it was not tampered with , here is how.

timeline next version (2016-12-06) →

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