# Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, Article 27: Reporting

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

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.

---
Source: https://www.legislation.gov.uk/eudr/2011/16/article/27 (the official version)
Page: https://openlegislation.uk/eu-directive-2011-16/article-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.