DAC8 Article 2 — held amending text

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Article 2 1. Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2026.  When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 2. By way of derogation from paragraph 1 of this Article, Member States shall adopt and publish, by 31 December 2027, the laws, regulations and administrative provisions necessary to comply with Article 1, point 11, of this Directive and with Article 1, point 16, of this Directive as regards Article 27c(3) and (4) of Directive 2011/16/EU. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2028. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 3. By way of derogation from paragraph 1 of this Article, Member States shall adopt and publish, by 31 December 2029, the laws, regulations and administrative provisions necessary to comply with Article 1, point 16, of this Directive as regards Article 27c(2) of Directive 2011/16/EU. They shall immediately inform the Commission thereof. They shall apply those provisions from 1 January 2030. When Member States adopt those provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States. 4. Member States shall communicate to the Commission the text of the main provisions of national law which they adopt in the field covered by this Directive.

CELEX: 32023L2226 · provision: 2
Locator: Article 2; PDF page 11; derived-text line 766
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/ART_2/20260823-790b878f/
Corpus Merkle root: 581628a5b36518981241d2b51f048aa46384f30a74bf648ef542c652028cdeff
Membership proof: 10 hashes — see corpus-proof.json
Modal verbs, counted verbatim (not a legal characterisation): 'shall not': 0 · 'shall': 19 · 'must': 0 · 'may not': 0 · 'may': 0 · 'should': 0

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