# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Article 25a: Penalties

Extent: E+W+S+N.I.

Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles 8aa and 8ab, and shall take all measures necessary to ensure that they are implemented. The penalties provided for shall be effective, proportionate and dissuasive.

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Source: https://www.legislation.gov.uk/eudr/2011/16/article/25a (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/article-25a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.