# 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 V: Computerised format referred to in Article 2(1)

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

The computerised formats for the mandatory automatic exchange of information pursuant to Article 8(1) of Directive 2011/16/EU comply with the following tree structure and contains the following classes of elements:
(a) As regards the overall message:
(b) As regards the body for communicating information on income from employment or director's fees:
(c) As regards the body for communicating information on pensions:
(d) As regards the body for communicating information on life insurance products:
(e) As regards the body for communicating information on ownership of and income from immovable property:
(f) As regards the body in case no information is to be communicated in relation to a specific category:
(g) As regards the body for an acknowledgement of receipt of the information for a specific category:

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