Commission Implementing Regulation (EU) 2022/1467 of 5 September 2022 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats to be used in relation to Council Directive 2011/16/EU and the list of statistical data to be provided by Member States for the purposes of evaluating that Directive
Commission Implementing Regulation (EU) 2022/1467of 5 September 2022amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats to be used in relation to Council Directive 2011/16/EU and the list of statistical data to be provided by Member States for the purposes of evaluating that DirectiveTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/779/EECOJ L 64, 11.3.2011, p. 1. and in particular Article 20(4) thereof,Whereas:(1)Directive 2011/16/EU was amended by Directive (EU) 2021/514Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L 104, 25.3.2021, p. 1). in order to improve the provisions that relate to all forms of exchanges of information and administrative cooperation by providing for a mandatory automatic exchange of information reported by Platform Operators.(2)Commission Implementing Regulation (EU) 2015/2378Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012 (OJ L 332, 18.12.2015, p. 1). should therefore be adapted to those amendments. The automatic exchange of information pursuant to Article 8ac(2) of Directive 2011/16/EU should be carried out using a standard computerised format.(3)In accordance with Directive 2011/16/EU, it is also necessary to lay down the practical arrangements for the registration and identification of certain Reporting Platform Operators pursuant to Article 8ac(4).(4)Pursuant to Article 8ac(6) of Directive 2011/16/EU, a central register should be established in order to record information that has to be notified in accordance with Article 8ac(5) and communicated in accordance with subparagraph F(2) and F(4) of Section IV of Annex V. That central register should be made available to the competent authorities of Member States. A standard form should be used for the communication and recording of such information.(5)Article 23(4) of Directive 2011/16/EU provides for a list of statistical data to be provided by Member States for the purposes of its evaluation. For reasons of coherence and legal certainty, the date of application of this Regulation should be aligned with the date of application provided for in Article 2(1), second subparagraph, of Directive (EU) 2021/514.(6)The European Data Protection Supervisor was consulted on the measures provided for in the Regulation in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the CouncilRegulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39)..(7)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,HAS ADOPTED THIS REGULATION: