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

Standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border arrangements

Article 1

Implementing Regulation (EU) 2015/2378 is amended as follows: (1) the following Article 2e is inserted: ‘Article 2e Standard forms, including linguistic arrangements, for the mandatory automatic exchange of information on reportable cross-border 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 information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU shall comply with Annex XIII to this Regulation. 3.   The key elements referred to in the third subparagraph of Article 20(5) of Directive 2011/16/EU shall be the components listed in points (b), (c) and (e) of Article 8ab(14) of that Directive and for these key elements, the linguistic arrangements shall be the same as those provided for in Article 2a(3) of this Regulation.’; (2) Annex to this Regulation is added as Annex XIII.

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 July 2020.

ANNEXSupplementary provisions

ANNEX ‘ANNEX XIII Form referred to in Article 2e The form for the mandatory automatic exchange of information on reportable cross-border arrangements pursuant to Article 8ab of Directive 2011/16/EU contains, in addition to the components listed in Article 8ab(14) of that Directive, the following field: (a) Reference Number of the reportable cross-border arrangement(s). ’