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Section 1 Provisions applicable until 31 December 2014 (arts. 38-42) |
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Article 38 |
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Article 39 |
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Article 40 |
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Article 41 |
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Article 42 |
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Section 2 Provisions applicable from 1 January 2015 until 30 June 2021 (arts. 43-47) |
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Article 43 |
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Article 44 |
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Article 45 |
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Article 46 |
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Article 47 |
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Section 3 Provisions applicable from 1 July 2021 (arts. 47a-47l) |
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Subsection 1 General provision (art. 47a) |
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Article 47a |
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Subsection 2 Exchange of infor mation (arts. 47b-47g) |
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Article 47b |
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Article 47c |
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Article 47d |
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Article 47e |
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Article 47f |
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Article 47g |
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Subsection 3 Control of transactions and taxable persons (arts. 47h-47j) |
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Article 47h |
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Article 47i |
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Article 47j |
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Subsection 4 Statistical information (art. 47k) |
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Article 47k |
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Subsection 5 Conferral of implementing powers (art. 47l) |
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Article 47l |
