{
  "url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-VI",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2378/annex-VI.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/VI",
  "kind": "annex",
  "number": "VI",
  "heading": "Computerised format referred to in Article 2(2)",
  "text": "The computerised format for the mandatory automatic exchange of information pursuant to Article 8(3a) of Directive 2011/16/EU complies with the following tree structure and contains the following elements and attributes:\n(a) As regards the overall message:\n(b) As regards the types common to FATCA and CRS used in the message under point (a) above:\n(c) As regards the common OECD types used in the message under point (a) above:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "However, only the elements and attributes actually applicable in a given case further to the performance of the reporting and due diligence rules included in Annexes I and II to Directive 2011/16/EU need to appear in the computerised format used in that case."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2378/annex/VI",
    "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."
}