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Commission Implementing Regulation (EU) 2016/1963Show full title
Commission Implementing Regulation (EU) 2016/1963 of 9 November 2016 amending Implementing Regulation (EU) 2015/2378 as regards standard forms and linguistic arrangements to be used in relation to Council Directives (EU) 2015/2376 and (EU) 2016/881
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Commission Implementing Regulation (EU) 2016/1963
of 9 November 2016
amending Implementing Regulation (EU) 2015/2378 as regards standard forms and linguistic arrangements to be used in relation to Council Directives (EU) 2015/2376 and (EU) 2016/881
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC(1), and in particular Article 20(5) and (6) thereof,
Whereas:
(1) Article 8a of Directive 2011/16/EU provides for mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements. A standard form, including linguistic arrangements, should be used for those exchanges and a secure Member State central directory where the information be recorded should be developed.
(2) Article 8aa of Directive 2011/16/EU provides for mandatory automatic exchange of information on country-by-country reports. Linguistic arrangements should be adopted as regards the form to be used for the exchanges.
(3) Commission Implementing Regulation (EU) 2015/2378(2) should therefore be amended accordingly.
(4) For reasons of coherence and legal certainty, it is appropriate to align the dates of application of this Regulation with the dates by which the laws, regulations and administrative provisions in the Member States necessary to comply with Articles 8a and 8aa of Directive 2011/16/EU should apply.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,
HAS ADOPTED THIS REGULATION:
(2)
Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012 (OJ L 332, 18.12.2015, p. 19).
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