Council Directive (EU) 2016/2258 Article 1

Article 1

In Article 22 of Directive 2011/16/EU, the following paragraph is inserted: ‘(1a) For the purpose of the implementation and enforcement of the laws of the Member States giving effect to this Directive and to ensure the functioning of the administrative cooperation it establishes, Member States shall provide by law for access by tax authorities to the mechanisms, procedures, documents and information referred to in Articles 13, 30, 31 and 40 of Directive (EU) 2015/849 of the European Parliament and of the Council ( *1 ) .

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Other provisions in Council Directive (EU) 2016/2258

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 1 of Council Directive (EU) 2016/2258 (LawPlayer, data as of 2026-07-04)

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