http://www.legislation.gov.uk/eudr/2016/1164/article/13
Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
Council Directive (EU) 2016/1164
Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
2020-12-12
King's Printer of Acts of Parliament
https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02016L1164-20200101
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en
2020-01-01
CHAPTER IIIFINAL PROVISIONS
Article 13Addressees
This Directive is addressed to the Member States.