{
  "url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-IX",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-IX.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/IX",
  "kind": "annex",
  "number": "IX",
  "heading": "List referred to in Article 2d",
  "text": "The statistical data required for the forms of administrative cooperation other than the mandatory automatic exchange of information referred to in Article 23(4) of Directive 2011/16/EU covers the following information:\nIdentification of the Member State\nYear\nPart A: Statistics per Member State on exchange of information\non exchange of information on request (Article 5, 6 7 of Directive 2011/16/EU)\nNumber of requests sent\nNumber of replies received\nNumber of full replies received within six months\nNumber of replies for which (part of or the whole) information was received within two months\nNumber of requests received\nNumber of replies sent\nNumber of refusals on the ground of Article 17 of Directive 2011/16/EU\non spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU)\nNumber of spontaneous exchanges sent\nNumber of spontaneous exchanges received\nNumber of cross-border rulings sent\nNumber of cross-border rulings received\nNumber of unilateral advance pricing arrangements sent\nNumber of unilateral advance pricing arrangements received\nPart B: Statistics on other forms of administrative cooperation\non presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU)\nNumber of incoming presences in administrative offices and participation in administrative enquiries\non simultaneous controls (Article 12 of Directive 2011/16/EU)\nNumber of simultaneous controls which the Member State has initiated\nNumber of simultaneous controls in which the Member State has participated\non requests for notification (Article 13 of Directive 2011/16/EU)\nNumber of requests for notification sent\nNumber of requests for notification received\non feedback (Article 14 of Directive 2011/16/EU)\nNumber of requests for feedback sent\nNumber of feedback received\nNumber of requests for feedback received\nNumber of feedback sent\nPart C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional\nFrom exchange of information on request\nFrom spontaneous exchange of information\nAs a result of simultaneous control\nOverall figure and number of cases.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Inserted by Commission Implementing Regulation (EU) 2018/99 of 22 January 2018 amending Implementing Regulation (EU) 2015/2378 as regards the form and conditions of communication for the yearly assessment of the effectiveness of the automatic exchange of information and the list of statistical data to be provided by Member States for the purposes of evaluating of Council Directive 2011/16/EU."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2378/annex/IX",
    "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."
}