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EU regulatory register · DAC8

Article 4

CELEX 32023L2226 · Read on 2026-08-31

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Short answer

This Directive is addressed to the Member States.

Verbatim from the article. Source: NovaCopilot · https://legal.exploreworldai.com/eu/rattsakter/dac8-2023-2226/artikel-4 · Short answer as data · Official text

Official text

Read from the EU Publications Office for this CELEX number. The wording stands as published; nothing here is rewritten or summarised.

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)

The article continues in the official text.

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The text is quoted from the official source and is not legal advice. A national court reads the language version that binds in its jurisdiction.

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