{
  "url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-I.json",
  "legislation": "eur/2015/2378",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2378",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "Form referred to in Article 1(2)",
  "text": "The form for requests for information and for administrative enquiries pursuant to Article 5 of Directive 2011/16/EU and their replies, acknowledgments, requests for additional background information, inability or refusal pursuant to Article 7 of Directive 2011/16/EU contains the following fields:\nLegal basis\nReference number\nDate\nIdentity of the requesting and requested authorities\nIdentity of the person under examination or investigation\nGeneral case description and, if appropriate, specific background information likely to allow assessing the foreseeable relevance of the information requested to the administration and enforcement of the domestic laws of the Member States concerning the taxes referred to in Article 2 of Directive 2011/16/EU.\nTax purpose for which the information is sought\nPeriod under investigation\nName and address of any person believed to be in possession of the requested information\nFulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU\nFulfilment of the legal requirement imposed by Article 17(1) of Directive 2011/16/EU\nReasoned request for a specific administrative enquiry and reasons for refusal to undertake the requested specific administrative enquiry\nAcknowledgement of the request for information\nRequest for additional background information\nReasons for inability or refusal to provide information\nReasons for a failure to respond by the relevant time limit and date by which the requested authority considers it might be able to respond.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "However, only the fields actually filled in a given case need to appear in the form used in that case."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2378/annex/I",
    "retrieved_at": "2026-11-01T14:46:14.171385+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."
}