# 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, Article 2a: Standard forms, including linguistic arrangements, for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements

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

1. In regard to the forms to be used, ‘ component ’ and ‘ field ’ mean a location in a form where information to be exchanged pursuant to Directive 2011/16/EU may be recorded.
2. The form to be used for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements pursuant to Article 8a of Directive 2011/16/EU shall comply with Annex VII to this Regulation.
3. The key elements referred to in Article 20(5) of Directive 2011/16/EU are the components listed in points (b), (h) and (i) of Article 8a(6) of that Directive and those key elements shall also be sent in English.

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Source: https://www.legislation.gov.uk/eur/2015/2378/article/2a (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2378/article-2a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.