{
  "url": "https://openlegislation.uk/eu-regulation-2014-1353/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1353/annex.json",
  "legislation": "eur/2014/1353",
  "legislation_title": "Commission Implementing Regulation (EU) No 1353/2014 of 15 December 2014 amending Implementing Regulation (EU) No 1156/2012 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-1353",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "ANNEX V\nComputerised format referred to in Article 1a\nThe computerised formats for the mandatory automatic exchange of information pursuant to Article 8 of Directive 2011/16/EU complies with the following tree structure and contains the following classes of elements:\n(a) As regards the overall message:\n(b) As regards the body for communicating information on income from employment or director's fees:\n(c) As regards the body for communicating information on pensions:\n(d) As regards the body for communicating information on life insurance products:\n(e) As regards the body for communicating information on ownership of and income from immovable property:\n(f) As regards the body in case no information is to be communicated in relation to a specific category:\n(g) As regards the body for an acknowledgement of receipt of the information for a specific category:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "However, only the fields actually available and applicable in a given case need to appear in the computerised format used in that case."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/1353/annex",
    "retrieved_at": "2026-11-01T14:47:01.066722+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."
}