# 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, Annex

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

ANNEX V
Computerised format referred to in Article 1a
The 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:
(a) As regards the overall message:
(b) As regards the body for communicating information on income from employment or director's fees:
(c) As regards the body for communicating information on pensions:
(d) As regards the body for communicating information on life insurance products:
(e) As regards the body for communicating information on ownership of and income from immovable property:
(f) As regards the body in case no information is to be communicated in relation to a specific category:
(g) As regards the body for an acknowledgement of receipt of the information for a specific category:

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Source: https://www.legislation.gov.uk/eur/2014/1353/annex (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-1353/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

