{
  "url": "https://openlegislation.uk/eu-regulation-2019-532/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-532/introduction.json",
  "legislation": "eur/2019/532",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/532 of 28 March 2019 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-532",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2019/532\nof 28 March 2019\namending Implementing Regulation (EU) 2015/2378 as regards the standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, and in particular Article 20(5) thereof,\nWhereas:\n(1)\nDirective 2011/16/EU as amended by Council Directive (EU) 2018/822 provides for mandatory automatic exchange of information on reportable cross-border arrangements. A standard form, including linguistic arrangements, should be used for those exchanges.\n(2)\nCommission Implementing Regulation (EU) 2015/2378 should therefore be amended in order to provide for such a standard form.\n(3)\nThe second subparagraph of Article 20(5) of Directive 2011/16/EU provides that the standard form shall not exceed the components for the exchange of information listed in Article 8ab(14) of Directive 2011/16/EU, and such other related fields which are linked to these components and are necessary to achieve the objectives of Article 8ab of that Directive. In order to ensure that the mandatory automatic exchange of information on reportable cross-border arrangements is effective, especially where more than one intermediary or relevant taxpayer is liable to file information, it is critical to include an additional field containing a reference number of the reportable cross-border arrangement. If more than one intermediary or relevant taxpayer is obliged to file information, one single reference number should feature on all exchanges of the same arrangement so that these exchanges can be linked to a single arrangement on the central directory.\n(4)\nFor reasons of coherence and legal certainty, the date of application of this Regulation should be aligned with the date of application provided for in the second subparagraph of Article 2(1) of Directive (EU) 2018/822.\n(5)\nThe measures provided for in this Regulation are in accordance with the opinion of the Committee on administrative cooperation for taxation,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 64, 11.3.2011, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (OJ L 139, 5.6.2018, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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 (OJ L 332, 18.12.2015, p. 19)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/532/introduction",
    "retrieved_at": "2026-11-01T14:43:29.530245+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."
}