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DAC8 Article 4 — held amending text

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DAC8 Article 4 — held amending text Article 4 This Directive is addressed to the Member States.

Done at Luxembourg, 17 October 2023.

For the Council The President N.

CALVIÑO SANTAMARÍA (1) Opinion of 13 September 2023 (not yet published in the Official Journal).

(2) Opinion of 23 March 2023 (OJ C 184, 25.5.2023, p.

55).

(3) Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p.

1).

(4) Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets, and amending Regulations (EU) No 1093/2010 and (EU) No 1095/2010 and Directives 2013/36/EU and (EU) 2019/1937 (OJ L 150, 9.6.2023, p.

40).

(5) Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (OJ L 150, 9.6.2023, p.

1).

(6) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p.

13).

(7) Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation (OJ L 359, 16.12.2014, p.

1).

(8) Directive 2009/110/EC of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC (OJ L 267, 10.10.2009, p.

7).

(9) Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and largescale domestic groups in the Union (OJ L 328, 22.12.2022, p.

1).

(10) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p.

1).

(11) Judgment of the Court of Justice of 8 December 2022, Orde van Vlaamse Balies and Others, C-694/20, ECLI:EU:C:2022:963.

(12) Regulation (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).

(13) OJ C 199, 7.6.2023, p.

5.

32023L2226

docs_evidence/eu-legislation/eurlex-full-text/20260823T093000Z/32023L2226.pdf · sha256 790b878f8a4352b3b9462ed036329594843a9e42a6f76071f832cec443b717ff · saved and fingerprinted 20260823T093000Z · Article 4; PDF page 12; derived-text line 796

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