Commission Implementing Regulation (EU) 2019/532 of 28 March 2019 amending Implementing Re…
as it stood on 2019-03-28, permalink: /eu-eurlex/32019r0532/2019-03-28--716a177db9ce4460857f2faf95d8306b6a2da5550fe63153ab4c8d98c2a6d5a2
Article 1
Implementing Regulation (EU) 2015/2378 is amended as follows:
| (1) | the following Article 2e is inserted:‘Article 2eStandard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements1. 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 2a(3) of this Regulation.’; |
|---|
| (2) | Annex to this Regulation is added as Annex XIII. |
|---|
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 July 2020.
Provenance and validity dates, identifier, hash
| as of | 2019-03-28 → this publisher state was selected |
| publisher state | publisher version 2019-03-28 → latest held publisher-asserted |
| type | REG_IMPL Commission Implementing Regulation (EU) 2019/532 of 28 March 2019 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements |
| language | en |
| published | 2019-03-28 |
| lex_id | eu-eurlex:32019r0532:2019-03-28--716a177db9ce4460857f2faf95d8306b6a2da5550fe63153ab4c8d98c2a6d5a2 |
| record sha256 | c3f1bb7cca39525621021c57f3f48b9cce8c34e53493e90060ff8efff710ae01 |
New here? What am I looking at?
This is an official consolidated text: the original act with later amendments merged by EUR-Lex for the date shown above.
The consolidation date is not an entry-into-force or application date. It identifies a publisher wording state. The authentic legal acts remain those published in the Official Journal; Lex preserves the consolidated wording, source and hashes as a reading and comparison aid.
Each displayed provision carries its own hash so you can verify that Lex served the indexed text unchanged, here is how.
| 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) |