Commission Implementing Regulation (EU) 2025/1325

Contents

3,215 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2011/16/EU of 15 February 2011
   1. (1) Council Directive (EU) 2025/872 amended Directive 2011/16/EU to provide for the mandatory automatic exchange of information reported by the multinational en
   2. (2) In accordance with Directive 2011/16/EU, it is necessary to lay down the practical arrangements to facilitate the communication of the information referred
   3. (3) Commission Implementing Regulation (EU) 2015/2378 should therefore be amended accordingly.
   4. (4) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,
2. 1
   1. (1) in Article 2, the following paragraph 4 is added: ‘4.The computerised format to be used for the mandatory automatic exchange of information pursuant to Arti
   2. (2) the text set out in the Annex to this Regulation is added as Annex XVII.
3. 2
4. XVII · Computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ae(5)
5. anx_1
   1. Annex XVII to Implementing Regulation (EU) 2015/2378 is added as follows:
   2. ‘’