Commission Implementing Regulation (EU) 2023/2693 of 30 November 2023 determining that the…
as it stood on 2023-11-30, permalink: /eu-eurlex/32023r2693/2023-11-30
Article 1
The information that is required to be automatically exchanged pursuant to the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 and the Multilateral Competent Authority Agreement on automatic exchange of information on income derived through digital platforms (‘DPI-MCAA’) currently signed by the competent authorities of New Zealand and Belgium, Bulgaria, Croatia, Cyprus, Estonia, Finland, Ireland, Latvia, Luxembourg, Malta, Netherlands, Poland, Portugal, the Slovak Republic, Slovenia, Spain and Sweden (‘the signatory Member States’) is equivalent, within the meaning of Section I, subparagraph A(7), of Annex V to Directive 2011/16/EU, to the information specified in Section III, paragraph B, of Annex V to Directive 2011/16/EU.
The determination of equivalence shall apply as follows:
| (i) | it shall apply to the relevant activities involving the rental of immovable property and a personal service as defined in Section I, subparagraph A(11), of Annex V to Directive 2011/16/EU from the date of entry into force of all of the Sections of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 that apply provisions of the Organisation for Economic Cooperation and Development (OECD) 2020 Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy, and which were assessed by the Commission; |
|---|
| (ii) | it shall apply to the relevant activities involving the rental of any mode of transport and sale of goods as defined in Section I, subparagraph C(9), of Annex V to Directive 2011/16/EU from the date of entry into force of all of the Sections of the Tax Administration Act 1994, as amended by the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023, that apply provisions of the OECD 2021 Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for sale of goods, and which were assessed by the Commission; |
|---|
| (iii) | in addition to the conditions laid down in points (i) and (ii), it shall only apply when the exchange relationship between the competent authorities of New Zealand and each signatory Member State is activated in accordance with Section 7 of the DPI-MCAA. |
|---|
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.
Provenance and validity dates, identifier, hash
| as of | 2023-11-30 → this version applied |
| valid | 2023-11-30 → open publisher-asserted |
| type | REG_IMPL Commission Implementing Regulation (EU) 2023/2693 of 30 November 2023 determining that the information to be automatically exchanged pursuant to the agreement signed by the competent authorities of New Zealand and certain Member States is equivalent to the information specified in certain provisions of Council Directive 2011/16/EU |
| language | en |
| published | 2023-11-30 |
| lex_id | eu-eurlex:32023r2693:2023-11-30 |
| record sha256 | b5cb9f2b14618be5237ffd707cf606a6f0078a5ea2d7d3bc615feab11018c5ac |
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 (2023-11-30) →
| tier | A, publisher-supplied validity dates |
| history begins | publisher |
| index built | 2026-08-07T19:46:23Z · corpus 8d5e859 |
| stamp signature | valid (ECDSA-P256) |