DAC8, Article 1, SE

Directive 2011/16/EU is amended as follows:

(1)

Article 3 is amended as follows:

(a)

point 9 is amended as follows:

(i)

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

‘(a)

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 gathering and processing information in that Member State;’;

(ii)

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

‘(c)

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.’;

(iii)

Official source

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• Article 2
• Article 3
• Article 4

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Source: NovaCopilot