ANNEX ISupplementary provisions
ANNEX I ‘ANNEX VIII Form referred to in Article 2c The form for the communication pursuant to Article 23(3) of Directive 2011/16/EU covers the following information: (a) identification of the Member State replying to the questionnaire; (b) general information on organisation and resources for automatic exchange of information purposes, including administrative and other relevant costs for development and implementation; administrative costs for recurring operations; other relevant costs for tax compliance operations; (c) litigation and Court proceedings; (d) availability of information in the Member State, including description of management process for ensuring the collection of data including identification elements, and the timeliness of information sent; (e) effectiveness of exchanges as the Receiving Member State, including processing of the information received, total matching rate percentage, and percentage of reports identified successfully; (f) quality of the information received including identification of relevant taxpayers/parties, percentage of valid tax identification numbers (TIN) provided by the Sending Member State; (g) use of information received including categories of usage, tax area, other administrative cooperation induced; (h) estimation of outcome of use of information, including increase in tax assessed and / or increase in tax base adjusted, percentage of reports used in tax investigations; (i) monitoring whether bilateral annual feedback as per Article 14(2) of Directive 2011/16/EU was sent; (j) monitoring, implementation and outcome of follow-up actions related to specific projects relevant to the functioning of the Directive; and (k) any other relevant information related to points (a) to (j), or issues encountered by the Member States. ’