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DAC8 Article 2 — held amending text

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DAC8 Article 2 — held amending text 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.

32023L2226

docs_evidence/eu-legislation/eurlex-full-text/20260823T093000Z/32023L2226.pdf · sha256 790b878f8a4352b3b9462ed036329594843a9e42a6f76071f832cec443b717ff · saved and fingerprinted 20260823T093000Z · Article 2; PDF page 11; derived-text line 766

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