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Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (DAC1)RecitalsChapter I General provisions (arts. 1-4)Article 1 Subject matterArticle 2 ScopeArticle 3 DefinitionsArticle 4 OrganisationChapter II Exchange of information (arts. 5-10)Section I Exchange of information on request (arts. 5-7)Article 5 Procedure for the exchange of information on requestArticle 5a Foreseeable relevanceArticle 6 Administrative enquiriesArticle 7 Time limitsSection II Mandatory automatic exchange of information (arts. 8-8ad and draft art. 8ae)Article 8 Scope and conditions of mandatory automatic exchange of informationArticle 8a Scope and conditions of mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangementsArticle 8b Statistics on automatic exchangesArticle 8aa Scope and conditions of mandatory automatic exchange of information on the country-by-country reportArticle 8ab Scope and conditions of mandatory automatic exchange of information on reportable cross-border arrangementsArticle 8ac Scope and conditions of mandatory automatic exchange of information reported by Platform OperatorsArticle 8ad Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service ProvidersArticle 8ae Filing format and exchange of information with respect to Top-up tax information returns under Article 44 of Directive (EU) 2022/2523Draft Article 8ae Scope and conditions of mandatory automatic exchange of information on election following the option to apply head office taxation rules, Head office taxation tax returns and draft tax assessmentsSection III Spontaneous exchange of information (arts. 9-10)Article 9 Scope and conditions of spontaneous exchange of informationArticle 9a Collaboration on corrections, compliance and enforcement with respect to Top-up tax information returnsArticle 10 Time limitsChapter III Other forms of administrative cooperation (arts. 11-15)Section I Presence in administrative offices and participation in administrative enquiries (art. 11)Article 11 Scope and conditionsSection II Simultaneous controls (art. 12)Article 12 Simultaneous controlsSection IIa Joint auditsArticle 12a Joint auditsSection III Administrative notification (art. 13)Article 13 Request for notificationSection IV Feedback (art. 14)Article 14 ConditionsSection V Sharing of best practices and experience (art. 15)Article 15 Scope and conditionsChapter IV Conditions governing administrative cooperation (arts. 16-22)Article 16 Disclosure of information and documentsArticle 17 LimitsArticle 18 ObligationsArticle 19 Extension of wider cooperation provided to a third countryArticle 20 Standard forms and computerised formatsArticle 21 Practical arrangementsArticle 22 Specific obligationsChapter V Relations with the commission (arts. 23-23a)Article 23 EvaluationArticle 23a Confidentiality of informationChapter VI Relations with third countries (art. 24)Article 24 Exchange of information with third countriesChapter VII General and final provisions (arts. 25-31)Article 25 Data protectionArticle 25a PenaltiesArticle 26 Committee procedureArticle 27 ReportingArticle 27a Optional deferral of time limits because of the COVID-19 pandemicArticle 27b Extension of the period of deferralArticle 27c Reporting and communication of the TINArticle 27d The first Reporting fiscal year and communication of the information under Article 8ae for the first timeArticle 28 Repeal of Directive 77/799/EECArticle 29 TranspositionArticle 30 Entry into forceArticle 31 AddresseesAnnex I Reporting and due diligence rules for financial account informationAnnex II Complementary reporting and due diligence rules for financial account informationAnnex III Filing Rules for Groups of Multinational EnterprisesAnnex IV HallmarksPart I Main benefit testPart II Categories of hallmarksAnnex V Due Diligence Procedures, Reporting Requirements and Other Rules for Platform OperatorsAnnex VI Reporting requirements, due diligence procedures and other rules applicable to reporting crypto-asset service providersAnnex VII Filing rules and standard template for Top-up tax information returnDone at
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AI Summary of Recitals

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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 11 March 2011 - onwards

Recitals

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 113 and 115 thereof,

Having regard to the proposal from the European Commission,

Having regard to the opinion of the European Parliament [Opinion of 10 February 2010 (not yet published in the Official Journal).],

Having regard to the opinion of the European Economic and Social Committee [Opinion of 16 July 2009 (not yet published in the Official Journal).],

Acting in accordance with a special legislative procedure,

Whereas:

(1) The Member States' need for mutual assistance in the field of taxation is growing rapidly in a globalised era. There is a tremendous development of the mobility of taxpayers, of the number of cross-border transactions and of the internationalisation of financial instruments, which makes it difficult for Member States to assess taxes due properly. This increasing difficulty affects the functioning of taxation systems and entails double taxation, which itself incites tax fraud and tax evasion, while the powers of controls remain at national level. It thus jeopardises the functioning of the internal market.

(2) Therefore, a single Member State cannot manage its internal taxation system, especially as regards direct taxation, without receiving information from other Member States. In order to overcome the negative effects of this phenomenon, it is indispensable to develop new administrative cooperation between the Member States' tax administrations. There is a need for instruments likely to create confidence between Member States, by setting up the same rules, obligations and rights for all Member States.

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