{
  "url": "https://openlegislation.uk/eu-decision-2015-2453/introduction",
  "json_url": "https://openlegislation.uk/eu-decision-2015-2453/introduction.json",
  "legislation": "eudn/2015/2453",
  "legislation_title": "Council Decision (EU) 2015/2453 of 8 December 2015 on the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-2453",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Decision (EU) 2015/2453\nof 8 December 2015\non the conclusion, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty on the Functioning of the European Union, and in particular Article 115 in conjunction with Article 218(6)(b) and the second subparagraph of Article 218(8),\nHaving regard to the proposal from the European Commission,\nHaving regard to the opinion of the European Parliament,\nAfter consultation of the European Data Protection Supervisor,\nWhereas:\n(1)\nIn accordance with Decision (EU) 2015/1994, the Amending Protocol to the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (the ‘Amending Protocol’) was signed on 28 October 2015, subject to its conclusion at a later date.\n(2)\nThe text of the Amending Protocol, which is the result of negotiations, duly reflects the negotiating directive therefor issued by the Council, as it aligns the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (the ‘Agreement’) with the latest developments at international level concerning the automatic exchange of information, namely, with the global standard for automatic exchange of financial account information in tax matters developed by the Organisation for Economic Cooperation and Development (OECD). The Union, its Member States and the Principality of Liechtenstein have actively participated in the work of the Global Forum of the OECD for supporting the development and implementation of that standard. The text of the Agreement, as amended by the Amending Protocol, is the legal basis for implementing the global standard in relations between the European Union and the Principality of Liechtenstein.\n(3)\nThe Amending Protocol should be approved,\nHAS ADOPTED THIS DECISION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Opinion of 2 December 2015 (not yet published in the Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Council Decision (EU) 2015/1994 of 26 October 2015 on the signing, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (OJ L 290, 6.11.2015, p. 16)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 379, 24.12.2004, p. 84."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2015/2453/introduction",
    "retrieved_at": "2026-11-01T15:14:06.788149+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}