DAC8, Article 4, EU
This Directive is addressed to the Member States.
Done at Luxembourg, 17 October 2023.
Annex I to Directive 2011/16/EU is amended as follows:
(1)
Section I is amended as follows:
(a)
paragraph A is amended as follows:
(i)
the introductory wording and subparagraphs A(1) and A(2) are replaced by the following:
‘A.
Subject to paragraphs C to F, each Reporting Financial Institution shall report to the competent authority of its Member State with respect to each Reportable Account of such Reporting Financial Institution:
1.
the following information:
(a)
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