{
  "url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-X",
  "json_url": "https://openlegislation.uk/eu-directive-2011-16/annex-I/section-X.json",
  "legislation": "eudr/2011/16",
  "legislation_title": "Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC",
  "legislation_url": "https://openlegislation.uk/eu-directive-2011-16",
  "path": "annex/I/section/X",
  "kind": "section",
  "number": "X",
  "heading": "IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA",
  "text": "In the case of Reporting Financial Institutions located in Austria, all references to ‘ 2016 ’ and ‘ 2017 ’ in this Annex should be read as references to ‘ 2017 ’ and ‘ 2018 ’ respectively.\nIn the case of Pre-existing Accounts held by Reporting Financial Institutions located in Austria, all references to ‘ 31 December 2015 ’ in this Annex should be read as references to ‘ 31 December 2016 ’ .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2011/16/annex/I/section/X",
    "retrieved_at": "2026-11-01T15:22:03.008049+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."
}