Tax/Reporting across saved source records.

Matched: reporting — Article 22 Reporting on asset-referenced tokens 1. For each asset-referenced token with an issue value that is higher than EUR 100 000 000, the issuer shall report on a quarterly basis to the competent authority the following information:…

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Matched: reporting — …23. Such changes include, amongst others, any material modifications to: (a) the governance arrangements, including reporting lines to the management body and risk management framework; (b) the reserve assets and the custody of the reserve assets; (c) the rights granted to the holders of asset-referenced tokens; (d) the mechanism through which…

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Matched: reporting — …contain a fair and balanced review of the activities undertaken and of the performance of the portfolio during the reporting period, an updated statement of how the activities undertaken meet the preferences, objectives and other characteristics of the client, as well as an updated information on the suitability assessment referred to in paragraph…

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Matched: tax — …responsible for the supervision or oversight of such other activities pursuant to Union or national law, including tax authorities and relevant supervisory authorities of third countries.

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Matched: tax — …such information may be disclosed or such disclosure is necessary for legal proceedings or cases covered by national taxation or criminal law. 2. The obligation of professional secrecy shall apply to all natural and legal persons who work or have worked for the competent authorities. Information covered by professional secrecy may not be disclosed…

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Matched: reporting — Article 115 Reporting of administrative penalties and other administrative measures to ESMA and EBA 1. The competent authority shall, on an annual basis, provide ESMA and EBA with aggregate information regarding all administrative penalties…

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Matched: reporting — Article 116 Reporting of infringements and protection of reporting persons Directive (EU) 2019/1937 shall apply to the reporting of infringements of this Regulation and the protection of persons reporting such infringements. CHAPTER 4 Supervisory…

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Matched: tax — …responsible for the supervision of such other activities as provided for in the relevant Union or national law, including tax authorities and relevant supervisory authorities of third countries that are not members of the college as referred to in Article 119(2), point (m).

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Matched: tax — …rules on anti-money laundering and counter-terrorist financing or in the list of noncooperative jurisdictions for tax purposes, classified by the level of compliance with adequate know-your-customer procedures; (j) the proportion of transactions in crypto-assets that occur through a crypto-asset service provider or unauthorised service provider…

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Matched: dac8 — Article 1 Directive 2011/16/EU is amended as follows: (1) Article 3 is amended as follows: (a) point 9 is amended as follows: (i) in the first subparagraph, point (a) is replaced by the following: ‘(a) for the purposes of Article 8(1) and Articles 8a to 8ad, the systematic communication of predefined information to another Member State, w…

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Matched: dac8 — ‘Article 8ad Scope and conditions of mandatory automatic exchange of information reported by Reporting Crypto-Asset Service Providers 1. Each Member State shall take the necessary measures to require Reporting Crypto-Asset Service Providers to fulfil the reporting requirements and carry out the due diligence procedures laid down in Sectio…

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Matched: dac8 — DAC8 Article 25a — held amending text. ‘Article 25a Penalties Member States shall lay down the rules on penalties applicable to infringements of national provisions adopted pursuant to this Directive and concerning Articles 8aa…

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Matched: dac8 — ‘Article 27c Reporting and communication of the TIN 1. Each Member State shall take the necessary measures to require that the TIN of reported individuals or entities issued by the Member State of residence be reported by the reporting entity or reporting individual and be communicated by each Member State when explicitly required by, and…

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Matched: dac8 — 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…

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Matched: dac8 — DAC8 Article 3 — held amending text. Article 3 This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

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Matched: dac8 — 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 o…

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Matched: dac8 — ANNEX I Annex I to Directive 2011/16/EU is amended as follows: (1) Section I is amended as follows: (a) paragraph A is amended as follows: (i) the introductory wording and subparagraphs A(1) and A(2) are replaced by the following: ‘A. Subject to paragraphs C to F, each Reporting Financial Institution shall report to the competent authorit…

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Matched: dac8 — ANNEX II Annex V to Directive 2011/16/EU is amended as follows: (1) in Section I, paragraph C, the following subparagraph is added: ‘10. “Identification Service“ means an electronic process made available free of charge by a Member State or the Union to a Reporting Platform Operator for the purpose of ascertaining the identity and tax res…

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Matched: dac8 — DAC8 Annex III — held amending text. ANNEX III

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Matched: dac8 — ‘ANNEX VI REPORTING REQUIREMENTS, DUE DILIGENCE PROCEDURES AND OTHER RULES APPLICABLE TO REPORTING CRYPTO-ASSET SERVICE PROVIDERS This Annex lays down the reporting requirements, due diligence procedures and other rules to be applied by the Reporting Crypto-Asset Service Providers in order to enable Member States to communicate, by automa…

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Matched: reporting — …FOR ISSUERS OF SIGNIFICANT ASSET-REFERENCED TOKENS 1. 2. 3. 4. 5. 6. 7. The issuer infringes Article 22(1) by not reporting, for each significant asset-referenced token with an issue value that is higher than EUR 100 000 000, on a quarterly basis to EBA the information referred to in the first subparagraph, points (a) to (d), of that paragraph.…

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Matched: reporting — …CONJUNCTION WITH TITLE III FOR ISSUERS OF SIGNIFICANT E-MONEY TOKENS 1. The issuer infringes Article 22(1) by not reporting, for each significant e-money token denominated in a currency that is not an official currency of a Member State with an issue value that is higher than EUR 100 000 000, on a quarterly basis to EBA, the information referred…

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Matched: reporting — …appropriate arrangements, systems and procedures for monitoring and detecting market abuse; the notification template for reporting suspicions of market abuse and coordination procedures between the relevant competent authorities for the detection of market abuse; the information to be exchanged between the competent authorities; a template document…

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Matched: reporting — …authorisation as an issuer of asset-referenced tokens; establishing standard forms, formats and templates for the purposes of reporting on asset-referenced tokens and e-money tokens denominated in a currency which is not an official currency of a Member State that are issued with a value higher than EUR 100 000 000; establishing standard forms, templates…

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Matched: tax — …from the payer's own payment account; (b) it constitutes a transfer of funds to a public authority as payment for taxes, fines or other levies within a Member State; (c) both the payer and the payee are payment service providers acting on their own behalf; (d) it is carried out through cheque images exchanges, including truncated cheques.…

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Matched: reporting — Article 9 Assessment and reporting The payment service provider of the payee shall take into account missing or incomplete information on the payer or the payee as a factor when assessing whether a transfer of funds, or any related transaction, is suspicious…

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Matched: reporting — Article 13 Assessment and reporting The intermediary payment service provider shall take into account missing information on the payer or the payee as a factor when assessing whether a transfer of funds, or any related transaction, is suspicious, and whether…

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Matched: reporting — Article 18 Assessment and reporting The crypto-asset service provider of the beneficiary shall take into account missing or incomplete information on the originator or the beneficiary as a factor when assessing whether a transfer of crypto-assets, or any…

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Matched: reporting — Article 22 Assessment and reporting The intermediary crypto-asset service provider shall take into account missing information on the originator or the beneficiary as a factor when assessing whether a transfer of crypto-assets, or any related transaction,…

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Matched: reporting — Article 32 Reporting of breaches 1. Member States shall establish effective mechanisms to encourage the reporting to competent authorities of breaches of this Regulation. Those mechanisms shall include at least those referred to in Article…

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Matched: reporting — …the measures necessary to ensure compliance with this Regulation and encourage, through effective mechanisms, the reporting of breaches of the provisions of this Regulation to competent authorities. 2. By 31 December 2026, and every three years thereafter, the Commission shall submit a report to the European Parliament and to the Council…

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Matched: reporting — …applicable to financial entities in relation to: (i) information and communication technology (ICT) risk management; (ii) reporting of major ICT-related incidents and notifying, on a voluntary basis, significant cyber threats to the competent authorities; (iii) reporting of major operational or security payment-related incidents to the competent…

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Matched: reporting — …venues; (j) trade repositories; (k) managers of alternative investment funds; (l) management companies; (m) data reporting service providers; (n) insurance and reinsurance undertakings; (o) insurance intermediaries, reinsurance intermediaries and ancillary insurance intermediaries; (p) institutions for occupational retirement provision;…

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Matched: reporting — …`management company' means a management company as defined in Article 2(1), point (b), of Directive 2009/65/EC; (46) `data reporting service provider' means a data reporting service provider within the meaning of Regulation (EU) No 600/2014, as referred to in Article 2(1), points (34) to (36) thereof; (47) `insurance undertaking' means an insurance…

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Matched: reporting — …regarding the use of ICT services provided by ICT third-party service providers; (i) put in place, at corporate level, reporting channels enabling it to be duly informed of the following: (i) arrangements concluded with ICT third-party service providers on the use of ICT services, (ii) any relevant planned material changes regarding the ICT third-party…

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Matched: reporting — …monitor user activity, the occurrence of ICT anomalies and ICT-related incidents, in particular cyber-attacks. 4. Data reporting service providers shall, in addition, have in place systems that can effectively check trade reports for completeness, identify omissions and obvious errors, and request re-transmission of those reports. L 333/34 EN…

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Matched: reporting — …central counterparty to continue to operate with certainty and to complete settlement on the scheduled date. Data reporting service providers shall additionally maintain adequate resources and have back-up and restoration facilities in place in order to offer and maintain their services at all times. 4. Financial entities, other than microenterprises,…

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Matched: reporting — …1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010. CHAPTER III ICT-related incident management, classification and reporting

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Matched: reporting — …ICT-related incidents or, as applicable, major operational or security payment-related incidents, that are subject to the reporting obligation laid down in Article 19(1); (b) the criteria to be applied by competent authorities for the purpose of assessing the relevance of major ICT-related incidents or, as applicable, major operational or security…

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Matched: reporting — Article 19 Reporting of major ICT-related incidents and voluntary notification of significant cyber threats 1. Financial entities shall report major ICT-related incidents to the relevant competent authority as referred to in Article 46 in…

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Matched: reporting — Article 20 Harmonisation of reporting content and templates The ESAs, through the Joint Committee, and in consultation with ENISA and the ECB, shall develop: (a) common draft regulatory technical standards in order to: (i) establish the content of the reports…

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Matched: reporting — Article 21 Centralisation of reporting of major ICT-related incidents 1. The ESAs, through the Joint Committee, and in consultation with the ECB and ENISA, shall prepare a joint report assessing the feasibility of further centralisation of incident reporting…

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Matched: reporting — …corrective actions to be taken, without undue delay, when agreed service levels are not met; (b) notice periods and reporting obligations of the ICT third-party service provider to the financial entity, including notification of any development that might have a material impact on the ICT third-party service provider's ability to effectively…

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Matched: reporting — …responsibility and accountability rules enabling effective ICT risk management; (e) the identification, monitoring and prompt reporting of material ICT-related incidents to financial entities, the management and resolution of those incidents, in particular cyber-attacks; (f) the mechanisms for data portability, application portability and interoperability,…

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Matched: reporting — …authority designated in accordance with Article 22 of Regulation (EU) No 648/2012; (g) for trading venues and data reporting service providers, the competent authority designated in accordance with Article 67 of Directive 2014/65/EU, and the competent authority as defined in Article 2(1), point (18), of Regulation (EU) No 600/2014; (h) for…

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Matched: reporting — …their national law the necessary detailed rules for the request, issuance and exercise of, as well as supervision and reporting relating to, the authorisations referred to in paragraph 3. Those rules shall also specify in respect of which of the objectives listed in paragraph 1, first subparagraph, point (h), including which of the criminal offences…

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Matched: reporting — …minimise additional burdens, providers shall have a choice of integrating, as appropriate, the necessary testing and reporting processes, information and documentation they provide with regard to their product into documentation and procedures that already exist and are required under the Union harmonisation legislation listed in Section A of…

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Matched: reporting — …and maintenance of a post-market monitoring system, in accordance with Article 72; (i) procedures related to the reporting of a serious incident in accordance with Article 73; (j) the handling of communication with national competent authorities, other relevant authorities, including those providing or supporting the access to data, notified…

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Matched: reporting — …and the provider becomes aware of that risk, it shall immediately investigate the causes, in collaboration with the reporting deployer, where applicable, and inform the market surveillance authorities competent for the high-risk AI system concerned and, where applicable, the notified body that issued a certificate for that high-risk AI system…

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Matched: reporting — …as well as suitable cybersecurity requirements. 3. The organisational structure, allocation of responsibilities, reporting lines and operation of notified bodies shall ensure confidence in their performance, and in the results of the conformity assessment activities that the notified bodies conduct. ELI: http://data.europa.eu/eli/reg/2024/1689/oj…

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Matched: reporting — …in Chapter V, Sections 2 and 3, of this Regulation. The standardisation request shall also ask for deliverables on reporting and documentation processes to improve AI systems' resource performance, such as reducing the high-risk AI system's consumption of energy and of other resources during its lifecycle, and on the energy-efficient development…

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Matched: reporting — …outcomes, including as measured against the key performance indicators as appropriate. Key performance indicators and reporting commitments shall reflect differences in size and capacity between various participants. 6. The AI Office and the Board shall regularly monitor and evaluate the achievement of the objectives of the codes of practice…

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Matched: reporting — Article 73 Reporting of serious incidents 1. Providers of high-risk AI systems placed on the Union market shall report any serious incident to the market surveillance authorities of the Member States where that incident occurred. ELI: http://data.…

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Matched: reporting — …shall be understood as including all AI systems falling within the scope of this Regulation. 2. As part of their reporting obligations under Article 34(4) of Regulation (EU) 2019/1020, the market surveillance authorities shall report annually to the Commission and relevant national competition authorities any information identified in the…

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Matched: reporting — Article 87 Reporting of infringements and protection of reporting persons Directive (EU) 2019/1937 shall apply to the reporting of infringements of this Regulation and the protection of persons reporting such infringements. SECTION 5 Supervision,…

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Matched: reporting — …......................................................................................................................... 11 4. Compliance and reporting obligations .......................................................................... 12 5. Guidelines on the solicitation of clients by third-country firms ..................................... 13 6 Guidelines on the…

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Matched: reporting — Skip to main content Menu Implementing Technical Standards on the reporting on ARTs and EMTs denominated in a non-EU currency under MiCAR Status: Adopted and published in the Official Journal of the EU The Implementing Technical Standards (ITS) on the reporting on ARTs and EMTs denominated in…

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Matched: reporting — EBA/ITS/2024/04 19 June 2024 Final Report Draft Implementing Technical Standards on the reporting on asset-referenced tokens under Article 22(7) of Regulation (EU) No 2023/1114 (MiCAR) and on e-money tokens denominated in a currency that is not an official currency of a Member State pursuant to Article 58(3) of that…

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Matched: reporting — …Banking Authority (EBA) publishes today the package of technical standards and guidelines under MiCAR on the topics of reporting, liquidity stress testing and supervisory colleges. This package completes the delivery of EBA technical standards under MiCAR. The package of EBA regulatory products comprises: Press contacts Franca Rosa Congiu press@eba.…

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Matched: reporting — …Contents Final Report 1 1.Executive Summary 3 2.Background and rationale 4 3.Guidelines 7 Guidelines 8 1.Compliance and reporting obligations 9 2.Subject matter, scope and definitions 10 3.Implementation 12 5.Accompanying documents 29 2 FINAL REPORT ON GUIDELINES ON RECOVERY PLANS UNDER ARTICLES 46 AND 55 OF THE REGULATION (EU) 2023/1114 1. Executive…

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Matched: reporting — …standards for the application of Regulation (EU) 2023/1114 of the European Parliament and of the Council with regard to reporting related to asset-referenced tokens and to e-money tokens denominated in a currency that is not an official currency of a Member State (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on…

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Matched: reporting — …specifying the methodology referred to in Article 22(6) of Regulation (EU) 2023/1114, it is necessary to consider that the reporting in Article 22(1), point (d), of that Regulation should include transactions between custodial wallets as well as transactions between a custodial wallet, on the one hand, and a non-custodial wallet or other types of…

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