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Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Published date: 11 March 2011

Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (DAC1)

Comparing proposed amendment...
Recitals
Chapter I General provisions (arts. 1-4)
Entered into force
Article 1 Subject matter
Entered into force
Article 2 Scope
Amended
Article 3 Definitions
Entered into force
Article 4 Organisation
Chapter II Exchange of information (arts. 5-10)
Section I Exchange of information on request (arts. 5-7)
Entered into force
Article 5 Procedure for the exchange of information on request
Inserted
Article 5a Foreseeable relevance
Amended
Article 6 Administrative enquiries
Amended
Article 7 Time limits
Section II Mandatory automatic exchange of information (arts. 8-8ad)
Amended
Article 8 Scope and conditions of mandatory automatic exchange of information
Amended
Article 8a Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements
Amended
Article 8b Statistics on automatic exchanges
Inserted
Article 8aa Scope and conditions of mandatory automatic exchange of information on the country-by-country report
Amended
Article 8ab Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangements
Amended
Article 8ac Scope and conditions of mandatory automatic exchange of information reported by Platform Operators
Inserted
Article 8ad Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers
Section III Spontaneous exchange of information (arts. 9-10)
Entered into force
Article 9 Scope and conditions of spontaneous exchange of information
Entered into force
Article 10 Time limits
Chapter III Other forms of administrative cooperation (arts. 11-15)
Section I Presence in administrative offices and participation in administrative enquiries (art. 11)
Amended
Article 11 Scope and conditions
Section II Simultaneous controls (art. 12)
Amended
Article 12 Simultaneous controls
Section IIa Joint audits
Inserted
Article 12a Joint audits
Section III Administrative notification (art. 13)
Entered into force
Article 13 Request for notification
Section IV Feedback (art. 14)
Entered into force
Article 14 Conditions
Section V Sharing of best practices and experience (art. 15)
Entered into force
Article 15 Scope and conditions
Chapter IV Conditions governing administrative cooperation (arts. 16-22)
Amended
Article 16 Disclosure of information and documents
Entered into force
Article 17 Limits
Amended
Article 18 Obligations
Entered into force
Article 19 Extension of wider cooperation provided to a third country
Amended
Article 20 Standard forms and computerised formats
Amended
Article 21 Practical arrangements
Amended
Article 22 Specific obligations
Chapter V Relations with the commission (arts. 23-23a)
Amended
Article 23 Evaluation
Amended
Article 23a Confidentiality of information
Chapter VI Relations with third countries (art. 24)
Entered into force
Article 24 Exchange of information with third countries
Chapter VII General and final provisions (arts. 25-31)
Amended
Article 25 Data protection
Amended
Article 25a Penalties
Amended
Article 26 Committee procedure
Amended
Article 27 Reporting
Inserted
Article 27a Optional deferral of time limits because of the COVID-19 pandemic
Inserted
Article 27b Extension of the period of deferral
Inserted
Article 27c Reporting and communication of the TIN
Entered into force
Article 28 Repeal of Directive 77/799/EEC
Entered into force
Article 29 Transposition
Entered into force
Article 30 Entry into force
Entered into force
Article 31 Addressees
Amended
Annex I Reporting and due diligence rules for financial account information
Inserted
Annex II Complementary reporting and due diligence rules for financial account information
Inserted
Annex III Filing Rules for Groups of Multinational Enterprises
Annex IV Hallmarks
Inserted
Part I Main benefit test
Inserted
Part II Categories of hallmarks
Amended
Annex V Due Diligence Procedures, Reporting Requirements and Other Rules for Platform Operators
Inserted
Annex VI Reporting requirements, due diligence procedures and other rules applicable to reporting crypto-asset service providers
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