LegalizeCommission Implementing Regulation (EU) 2022/1467 of 5 September 2022 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats to be used in relation to Council Directive 2011/16/EU and the list of statistical data to be provided by Member States for the purposes of evaluating that Directive
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/779/EEC (1) and in particular Article 20(4) thereof,
Whereas:
(1) Directive 2011/16/EU was amended by Directive (EU) 2021/514 (2) in order to improve the provisions that relate to all forms of exchanges of information and administrative cooperation by providing for a mandatory automatic exchange of information reported by Platform Operators.
(2) Commission Implementing Regulation (EU) 2015/2378 (3) should therefore be adapted to those amendments. The automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU should be carried out using a standard computerised format.
(3) In accordance with Directive 2011/16/EU, it is also necessary to lay down the practical arrangements for the registration and identification of certain Reporting Platform Operators pursuant to Article 8ac(4).
(4) Pursuant to Article 8ac(6) of Directive 2011/16/EU, a central register should be established in order to record information that has to be notified in accordance with Article 8ac(5) and communicated in accordance with subparagraph F(2) and F(4) of Section IV of Annex V. That central register should be made available to the competent authorities of Member States. A standard form should be used for the communication and recording of such information.
(5) Article 23(4) of Directive 2011/16/EU provides for a list of statistical data to be provided by Member States for the purposes of its evaluation. For reasons of coherence and legal certainty, the date of application of this Regulation should be aligned with the date of application provided for in Article 2(1), second subparagraph, of Directive (EU) 2021/514.
(6) The European Data Protection Supervisor was consulted on the measures provided for in the Regulation in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (4).
(7) The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) 2015/2378 is amended as follows:
(1) in Article 2, the following paragraph 3 is added: ‘3. The computerised format to be used for the mandatory automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU shall comply with Annex XIV to this Regulation.’;
(2) in Article 2d(1), the following paragraph is added: ‘The list of statistical data required for the mandatory automatic exchange of information pursuant to Article 8ac of Directive 2011/16/EU is set out in Annex XV to this Regulation.’;
(3) the following Article 2f is added: ‘Article 2f Standard forms, for the communication of information on Excluded Platform Operators and Foreign Platform Operators to the central register, format of the individual identification number for Foreign Platform Operators and the retention period for information deleted from the central register (1) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1)." (2) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).’;"
(4) Annexes I, IX and X are replaced by the text in Annex I to this Regulation;
(5) Annex V is amended in Annex II to this Regulation;
(6) Annexes XIV, XV and XVI as set out in Annex III to this Regulation are added.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 5 September 2022.
For the Commission The President Ursula VON DER LEYEN
(2) Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L 104, 25.3.2021, p. 1).
(3) 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. 1).
(4) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).