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)

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