# 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, Annex IX: List referred to in Article 2d

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

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:
Identification of the Member State
Year
Part A: Statistics per Member State on exchange of information
on exchange of information on request (Article 5, 6 7 of Directive 2011/16/EU)
Number of requests sent
Number of replies received
Number of full replies received within six months
Number of replies for which (part of or the whole) information was received within two months
Number of requests received
Number of replies sent
Number of refusals on the ground of Article 17 of Directive 2011/16/EU
on spontaneous exchange of information (Article 9 and 10 of Directive 2011/16/EU)
Number of spontaneous exchanges sent
Number of spontaneous exchanges received
Number of cross-border rulings sent
Number of cross-border rulings received
Number of unilateral advance pricing arrangements sent
Number of unilateral advance pricing arrangements received
Part B: Statistics on other forms of administrative cooperation
on presence in administrative offices and participation in administrative enquiries (Article 11 of Directive 2011/16/EU)
Number of incoming presences in administrative offices and participation in administrative enquiries
on simultaneous controls (Article 12 of Directive 2011/16/EU)
Number of simultaneous controls which the Member State has initiated
Number of simultaneous controls in which the Member State has participated
on requests for notification (Article 13 of Directive 2011/16/EU)
Number of requests for notification sent
Number of requests for notification received
on feedback (Article 14 of Directive 2011/16/EU)
Number of requests for feedback sent
Number of feedback received
Number of requests for feedback received
Number of feedback sent
Part C: Statistics on estimated additional revenue or increase in assessed tax due to administrative cooperation. The information under this part is optional
From exchange of information on request
From spontaneous exchange of information
As a result of simultaneous control
Overall figure and number of cases.

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Source: https://www.legislation.gov.uk/eur/2015/2378/annex/IX (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2378/annex-IX
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.