EU regulatory register · DAC8
Article 4
CELEX 32023L2226 · Read on 2026-08-31
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.
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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