CHAPTER VII

GENERAL AND FINAL PROVISIONS

Reporting
Article 27
1
Every five years after
1 January 2013
, the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council.
2
Every two years after
1 July 2020
, the Member States and the Commission shall evaluate the relevance of Annex IV and the Commission shall present a report to the Council. That report shall, where appropriate, be accompanied by a legislative proposal.
Substituted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.