Amendments to Implementing Regulation (EU) 2015/2378
Article 1
Open ↗Implementing Regulation (EU) 2015/2378 is amended as follows: (1) The following Article 2a is inserted: ‘Article 2a Standard forms, including linguistic arrangements, for the mandatory automatic exchange of advance cross-border rulings and advance pricing arrangements 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.’ (2) The following Article 2b is inserted: ‘Article 2b Linguistic arrangements for the mandatory automatic exchange of information on the country-by-country report The key elements referred to in Article 20(6) of Directive 2011/16/EU are the information or explanation included in Table 3 of Section III of Annex III to that Directive and those key elements shall also be sent in English, except if another official language of the Union has been agreed to be used between the sending Member State and all the other Member States to which information is sent pursuant to Article 8aa(2) of Directive 2011/16/EU.’ (3) Annex VII is added as set out in the Annex to this Regulation.