My bookmarksSign up free

Council Directive (EU) 2016/1164 Article 10

Council Directive (EU) 2016/1164 Article 10

Review

Article 10

1.   The Commission shall evaluate the implementation of this Directive, in particular the impact of Article 4, by 9 August 2020 and report to the Council thereon. The report by the Commission shall, if appropriate, be accompanied by a legislative proposal. 2.   Member States shall communicate to the Commission all information necessary for evaluating the implementation of this Directive. 3.   Member States referred to in Article 11(6) shall communicate to the Commission before 1 July 2017 all information necessary for evaluating the effectiveness of the national targeted rules for preventing base erosion and profit shifting risks (BEPS).

Read the full instrument → · Read this in context: CHAPTER III — FINAL PROVISIONS →

Other provisions in CHAPTER III — FINAL PROVISIONS

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 10 of Council Directive (EU) 2016/1164 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

What to look at next

Council Directive (EU) 2016/1164, full textChapter navigation and full text, so you can read this section in contextEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearCHAPTER III — FINAL PROVISIONS — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections