{
  "url": "https://openlegislation.uk/eu-directive-2015-2376/article-2",
  "json_url": "https://openlegislation.uk/eu-directive-2015-2376/article-2.json",
  "legislation": "eudr/2015/2376",
  "legislation_title": "Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation",
  "legislation_url": "https://openlegislation.uk/eu-directive-2015-2376",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "1. Member States shall adopt and publish, by 31 December 2016, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall forthwith communicate to the Commission the text of those measures.\nThey shall apply those measures from 1 January 2017.\nWhen Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.\n2. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2015/2376/article/2",
    "retrieved_at": "2026-11-01T15:21:36.224726+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."
}