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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards
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Article 18a Implementing measures

Repealed from 1 January 2016

1. The Commission may, acting in accordance with the procedure referred to in Article 18b(2), adopt measures for the following purposes:

(a) specifying the data providers which may be used by paying agents for obtaining the information necessary for the proper treatment, for the purposes of points (b), (d) and (e) of the first subparagraph of Article 6(1);

(b) establishing common formats and practical arrangements necessary for the electronic exchange of information referred to in Article 9;

(c) establishing common forms for certificates and other documents that facilitate the application of this Directive, in particular for the documents issued in Member States levying withholding tax, which are used for the purposes of Article 14 by the Member State of residence for tax purposes of the beneficial owner.

2. The Commission shall update the list set out in Annex III at the request of the Member States directly concerned.

Comparing proposed amendment...