Agent · dac8-2023-2226-1

DAC8 artikel 1: Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers

What is an agent? Agents execute decisions.

Structural tree: the article's own paragraphs, verbatim.

Also searched as: Directive (EU) 2023/2226 article 1

CELEX 32023L2226 · 2026-08-31 · Weight 63 · minimal-risk

OpenOpen reading. No metering is planned for this class.

DAC8Official source

Inputs

• in_scopeThe article applies to the situationboolean
• punktParagraph of the articleenum (1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14)

Rule tree

1. If: alla(in_scope = true, punkt = 1)

   Paragraph 1 amends another act, no direct obligation for businesses

   Directive 2011/16/EU is amended as follows:

   Paragraph 1

2. If: alla(in_scope = true, punkt = 2)

   Paragraph 2 applies

   (1)

   Paragraph 2

3. If: alla(in_scope = true, punkt = 3)

   Paragraph 3 amends another act, no direct obligation for businesses

   Article 3 is amended as follows:

   Paragraph 3

4. If: alla(in_scope = true, punkt = 4)

   Paragraph 4 applies

   (a)

   Paragraph 4

5. If: alla(in_scope = true, punkt = 5)

   Paragraph 5 amends another act, no direct obligation for businesses

   point 9 is amended as follows:

   Paragraph 5

6. If: alla(in_scope = true, punkt = 6)

   Paragraph 6 applies

   (i)

   Paragraph 6

7. If: alla(in_scope = true, punkt = 7)

   Paragraph 7 amends another act, no direct obligation for businesses

   in the first subparagraph, point (a) is replaced by the following:

   Paragraph 7

8. If: alla(in_scope = true, punkt = 8)

   Paragraph 8 applies

   ‘(a)

   Paragraph 8

9. If: alla(in_scope = true, punkt = 9)

   Paragraph 9 applies

   for the purposes of Article 8(1) and Articles 8a to 8ad, 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 gat…

   Paragraph 9

10. If: alla(in_scope = true, punkt = 10)

    Paragraph 10 applies

    (ii)

    Paragraph 10

11. If: alla(in_scope = true, punkt = 11)

    Paragraph 11 amends another act, no direct obligation for businesses

    in the first subparagraph, point (c) is replaced by the following:

    Paragraph 11

12. If: alla(in_scope = true, punkt = 12)

    Paragraph 12 applies

    ‘(c)

    Paragraph 12

13. If: alla(in_scope = true, punkt = 13)

    Paragraph 13 applies

    for the purposes of provisions of this Directive other than Article 8(1) and (3a) and Articles 8a to 8ad, the systematic communication of predefined information provided in the first subparagraph, points (a) and (b), of this point.’;

    Paragraph 13

14. If: alla(in_scope = true, punkt = 14)

    Paragraph 14 applies

    (iii)

    Paragraph 14

If no rule matches: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

The article text as read

1. 1Directive 2011/16/EU is amended as follows:
2. 2(1)
3. 3Article 3 is amended as follows:
4. 4(a)
5. 5point 9 is amended as follows:
6. 6(i)
7. 7in the first subparagraph, point (a) is replaced by the following:
8. 8‘(a)
9. 9for the purposes of Article 8(1) and Articles 8a to 8ad, 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;’;
10. 10(ii)
11. 11in the first subparagraph, point (c) is replaced by the following:
12. 12‘(c)
13. 13for the purposes of provisions of this Directive other than Article 8(1) and (3a) and Articles 8a to 8ad, the systematic communication of predefined information provided in the first subparagraph, points (a) and (b), of this point.’;
14. 14(iii)

No legal advice. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Citation: 32023L2226 art. 1, Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers. NovaCopilot, https://legal.exploreworldai.com/agent/dac8-2023-2226/artikel-1 (hämtad 2026-08-31, bevis sha256:3b4781b09179e2fa, bygge legal-2026-11-02).