{
  "url": "https://openlegislation.uk/eu-directive-2011-16/article-26",
  "json_url": "https://openlegislation.uk/eu-directive-2011-16/article-26.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": "article/26",
  "kind": "article",
  "number": "26",
  "heading": "Committee procedure",
  "text": "1. The Commission shall be assisted by the Committee on administrative cooperation for taxation. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council .\n2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers ( OJ L 55, 28.2.2011, p. 13 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2011/16/article/26",
    "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."
}