DAC8 Annex III — held amending text

This page is a held version, frozen at the capture below. It is a source for review. It is not advice, and it does not determine whether this provision applies to you.

ANNEX III

CELEX: 32023L2226 · provision: III
Locator: Annex III; PDF page 17; derived-text line 1093
Held artifact: docs_evidence/eu-legislation/eurlex-full-text/20260823T093000Z/32023L2226.pdf
Artifact SHA-256: 790b878f8a4352b3b9462ed036329594843a9e42a6f76071f832cec443b717ff
Captured: 20260823T093000Z
Extracted with: pdftotext version 4.00
Official source: EUR-Lex
This version: /celex/32023L2226/ANNEX_III/20260823-790b878f/
Corpus Merkle root: 581628a5b36518981241d2b51f048aa46384f30a74bf648ef542c652028cdeff
Membership proof: 10 hashes — see corpus-proof.json
Modal verbs, counted verbatim (not a legal characterisation): 'shall not': 0 · 'shall': 0 · 'must': 0 · 'may not': 0 · 'may': 0 · 'should': 0

To verify independently: fetch the official source above, extract it with the named tool, and confirm the artifact SHA-256 matches. Then check this provision's leaf against the published Merkle root using the proof in corpus-proof.json.