COMMISSION IMPLEMENTING REGULATION (EU) …/... amending Implementing Regulation (EU) 2015/2378 as regards the list of statistical data to be provided by Member States for the purposes of evaluating ...

Ref. Ares(2025)863243 - 04/02/2025 EUROPEAN COMMISSION Brussels, XXX […](2024) XXX draft COMMISSION IMPLEMENTING REGULATION (EU) …/... of XXX amending Implementing Regulation (EU) 2015/2378 as regards the list of statistical data to be provided by Member States for the purposes of evaluating that Directive This draft has not been adopted or endorsed by the European Commission. Any views expressed are the preliminary views of the Commission services and may not in any circumstances be regarded as stating an official position of the Commission. COMMISSION IMPLEMENTING REGULATION (EU) …/... of XXX amending Implementing Regulation (EU) 2015/2378 as regards the list of statistical data to be provided by Member States for the purposes of evaluating that Directive THE 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/EEC1, and in particular Article 20(4) and Article 23(4) thereof, Whereas: (1) Council Directive (EU) 2021/5142 amended Directive 2011/16/EU to improve the provisions of the latter relating to all forms of exchanges of information and administrative cooperation and to provide for a mandatory automatic exchange of information reported by platform operators. (2) Commission Implementing Regulation (EU) 2022/14673 subsequently...