{
  "url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-II.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/II",
  "kind": "annex",
  "number": "II",
  "heading": "Form referred to in Article 1(3)",
  "text": "The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive 2011/16/EU contains the following fields:\nLegal basis\nReference number\nDate\nIdentity of the sending and receiving authorities\nIdentity of the person subject to the spontaneous exchange of information\nPeriod covered by the spontaneous exchange of information\nFulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU\nAcknowledgement of the spontaneous information.",
  "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/II",
    "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."
}