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Version status: Entered into force | Document consolidation status: No known changes
Version date: 3 June 2016 - onwards
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Article 1

Directive 2011/16/EU is amended as follows:

(1) point 9 of Article 3 is replaced by the following:

'9. "automatic exchange" means,

(a) for the purposes of Article 8(1) and Articles 8a and 8aa, the systematic communication of predefined information to another Member State, without prior request, at pre-established regular intervals. For the purposes of Article 8(1), reference to available information relates to information in the tax files of the Member State communicating the information, which is retrievable in accordance with the procedures for gathering and processing information in that Member State;

(b) for the purposes of Article 8(3a), the systematic communication of predefined information on residents in other Member States to the relevant Member State of residence, without prior request, at pre-established regular intervals;

(c) for the purposes of provisions of this Directive other than Article 8(1) and (3a) and Articles 8a and 8aa, the systematic communication of predefined

Comparing proposed amendment...