Commission Implementing Regulation (EU) 2025/2263

Contents

4,237 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) 2023/2226 amended Directive 2011/16/EU to provide for the mandatory automatic exchange of information to be reported by Reporting Cry
   2. (2) Pursuant to Article 8ad(4) of Directive 2011/16/EU, it is necessary to lay down the practical arrangements to facilitate the communication of the informatio
   3. (3) Pursuant to Article 8ad(9) of Directive 2011/16/EU, it is necessary to lay down the practical arrangements necessary for the registration and identification
   4. (4) To ensure that Member States report the same information on Crypto-Asset Operators, it is necessary to establish the standard form to be used for the commun
   5. (5) Article 2c of Commission Implementing Regulation (EU) 2015/2378 and Annex X thereto should be updated with new information to reflect the current amendments
   6. (6) Implementing Regulation (EU) 2015/2378 should therefore be amended accordingly.
   7. (7) In accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council, the European Data Protection Supervisor was con
   8. (8) For reasons of coherence and legal certainty, the date of entry into force of this Regulation should be aligned with the date of application provided for in
   9. (9) 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 5 is added: ‘5.The computerised format to be used for the mandatory automatic exchange of information pursuant to Arti
   2. (2) in Article 2c, paragraph 2 is replaced by the following: ‘2.Before 1 May each year, Member States shall communicate to the Commission by electronic means th
   3. (3) the following Article 2g is added: ‘Article 2gStandard forms, including linguistic arrangements, for the communication of information on Crypto-Asset Operat
   4. (4) Annex VIII is replaced by the text in Annex I to this Regulation;
   5. (5) Annex X is amended in accordance with Annex II to this Regulation;
   6. (6) the text set out in Annex III to this Regulation is added as Annex XVIII;
   7. (7) the text set out in Annex IV to this Regulation is added as Annex XIX.
3. 2
4. I
   1. ‘’
5. II
   1. In Annex X to Implementing Regulation (EU) 2015/2378, the following indent is added to the list:
6. III
   1. ‘’
7. IV
   1. ‘’
8. VIII · Form referred to in Article 2c
   1. (a) identification of the Member State replying to the questionnaire;
   2. (b) general information on organisation and resources for automatic exchange of information purposes, including administrative and other relevant costs for deve
   3. (c) litigation and Court proceedings;
   4. (d) availability of information in the Member State, including description of management process for ensuring the collection of data including identification el
   5. (e) effectiveness of exchanges as the Receiving Member State, including processing of the information received, total matching rate percentage, and percentage o
   6. (f) quality of the information received including identification of relevant taxpayers/parties, percentage of valid tax identification numbers (TIN) provided by
   7. (g) use of information received including categories of usage, tax area, other administrative cooperation induced;
   8. (h) estimation of outcome of use of information, including increase in tax assessed and / or increase in tax base adjusted, percentage of reports used in tax in
   9. (i) monitoring whether bilateral annual feedback as per Article 14(2) of Directive 2011/16/EU was sent;
   10. (j) monitoring, implementation and outcome of follow-up actions related to specific projects relevant to the functioning of the Directive; and
   11. (k) any other relevant information related to points (a) to (j), or issues encountered by the Member States.
   12. The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information:
9. XVIII · Computerised format referred to in Article 2(5)
   1. The computerised format for the mandatory automatic exchange of information pursuant to Article 8ad(6) of Directive 2011/16/EU complies with the following tree
   2. Carf xml
   3. Iso carf types
   4. Oecd carf types
10. XIX · Form referred to in Article 2g(1) and (2)
    1. — Member State of single registration in accordance with Article 8ad(7) of Directive 2011/16/EU;
    2. The form to be used for the communication of information on a Crypto-Asset Operator that is a Reporting Crypto-Asset Service Provider as defined in Section IV,
    3. The format of the individual identification number referred to in Article 2g(3)
    4. Retention period for certain information deleted or removed from the Crypto-Asset Operator register referred to in Article 2g (4)
    5. Change of the Member State of single registration in the Crypto-Asset Operator register referred to in Article 2g(5)