# 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 5: Entry into force and application

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

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2016.

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Source: https://www.legislation.gov.uk/eur/2015/2378/article/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2378/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.