OpenLegislation

Article 27 ReportingF1

United Kingdom

Original text. Later amendments are not shown.

1.

Every five years after 1 January 2013 , the Commission shall submit a report on the application of this Directive to the European Parliament and to the Council.

2.

Every two years after 1 July 2020 , the Member States and the Commission shall evaluate the relevance of Annex IV and the Commission shall present a report to the Council. That report shall, where appropriate, be accompanied by a legislative proposal.

Annotations

Textual amendments

F1

Substituted by Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.