{
  "url": "https://openlegislation.uk/eu-regulation-2014-1353/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-1353/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) No 1353/2014\nof 15 December 2014\namending 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\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, and in particular Article 20(4) thereof,\nWhereas:\n(1)\nDirective 2011/16/EU requires that exchange of information in the field of taxation takes place using standard forms and computerised formats.\n(2)\nStandard forms to be used for exchange of information on request, spontaneous exchange of information, notifications and feedback information are to comply with Annexes I to IV to Commission Implementing Regulation (EU) No 1156/2012.\n(3)\nA computerised format is to be used for the mandatory automatic exchange of information on certain specific categories of income and capital which is based on the existing computerised format pursuant to Article 9 of Council Directive 2003/48/EC.\n(4)\nRegulation (EU) No 1156/2012 should be amended accordingly.\n(5)\nThe amendments should apply from 1 January 2015 in line with Article 29(1) of Directive 2011/16/EU as regards the entry into force of the laws, regulations and administrative provisions in the Member States necessary to comply with Article 8 of the Directive regarding the mandatory automatic exchange of information.\n(6)\nThe measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 64, 11.3.2011, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Implementing Regulation (EU) No 1156/2012 of 6 December 2012 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L 335, 7.12.2012, p. 42)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (OJ L 157, 26.6.2003, p. 38)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/1353/introduction",
    "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."
}