72011L0016


Title and reference

The fact that there is a reference to national execution measures does not necessarily mean that these measures are either comprehensive or in conformity.

NATIONAL PROVISIONS COMMUNICATED BY THE MEMBER STATES CONCERNING:

Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC

National Execution Measures

Belgium:

NO REFERENCE AVAILABLE

Bulgaria:

Transposition deadline: 31/12/2012

  1. Таблица за съответствие

    Legal act: Таблица за съответствие; Reference: (MNE(2012)57354)

  2. ДАНЪЧНО-ОСИГУРИТЕЛЕН ПРОЦЕСУАЛЕН КОДЕКС

    Legal act: Закон; Official Journal: Държавен вестник , number: 82, Publication date: 26/10/2012, Page: 00002-00008, Entry into force: 01/01/2013; Reference: (MNE(2012)57353)

Czech Republic:

NO REFERENCE AVAILABLE

Denmark:

Transposition deadline: 31/12/2012

  1. Lov om gensidig bistand ved inddrivelse af fordringer i forbindelse med skatter, afgifter og andre foranstaltninger samt administrativt samarbejde på beskatningsområdet1)

    Legal act: Lov, number: 118; Official Journal: Lovtidende A, Publication date: 08/02/2012, Entry into force: 15/02/2012; Reference: (MNE(2012)50795)

Germany:

NO REFERENCE AVAILABLE

Estonia:

Transposition deadline: 31/12/2012

  1. Maksukorralduse seadus1

    Legal act: seaduse parandus, number: RT I, 13.12.2011, 3; Official Journal: Elektrooniline Riigi Teataja, number: RT I, 13.12.2011, 3, Entry into force: 01/01/2013; Reference: (MNE(2011)58434)

  2. Maksukorralduse seadus1

    Legal act: seaduse parandus, number: RT I, 13.12.2011, 2; Official Journal: Elektrooniline Riigi Teataja, number: RT I, 13.12.2011, 2, Entry into force: 01/01/2012; Reference: (MNE(2011)58433)

Ireland:

Transposition deadline: 31/12/2014

  1. European Union (Administrative Cooperation in the field of Taxation) Regulations 2012

    Legal act: Statutory Instrument (Regulation or Order), number: SI No. 549 of 2012; Official Journal: Iris Oifigiúl, Publication date: 01/01/2013, Page: 00005-00005, Entry into force: 01/01/2013; Reference: (MNE(2013)50343)

  2. European Union (Administrative Cooperation in the field of taxation) Regulations 2012

    Legal act: Statutory Instrument (Regulation or Order), number: SI No. 549 of 2012; Official Journal: Iris Oifigiúl, Publication date: 01/01/2013, Page: 00005-00005, Entry into force: 01/01/2013; Reference: (MNE(2013)50073)

  3. European Union (Administrative Cooperation in the field of taxation) Regulations 2012

    Legal act: Statutory Instrument (Regulation or Order), number: SI No. 549 of 2012; Official Journal: Iris Oifigiúl, Publication date: 01/01/2013, Page: 00005-00005, Entry into force: 01/01/2013; Reference: (MNE(2013)50073)

  4. European Union (Administrative Cooperation in the field of Taxation) Regulations 2012

    Legal act: Statutory Instrument (Regulation or Order), number: SI No. 549 of 2012; Official Journal: Iris Oifigiúl, Publication date: 01/01/2013, Page: 00005-00005, Entry into force: 01/01/2013; Reference: (MNE(2013)50343)

Greece:

NO REFERENCE AVAILABLE

Spain:

Transposition deadline: 31/12/2012

  1. Real Decreto 1558/2012, de 15 de noviembre, por el que se adaptan las normas de desarrollo de la Ley 58/2003, de 17 de diciembre, General Tributaria, a la normativa comunitaria e internacional en materia de asistencia mutua, se establecen obligaciones de información sobre bienes y derechos situados en el extranjero, y se modifica el reglamento de procedimientos amistosos en materia de imposición directa, aprobado por Real Decreto 1794/2008, de 3 de noviembre

    Legal act: Real Decreto, number: 1558/2012; Official Journal: Boletín Oficial del Estado ( B.O.E ), number: 283/2012, Publication date: 24/11/2012, Page: 81686-81701, Entry into force: 01/01/2013; Reference: (MNE(2012)56976)

France:

Transposition deadline: 31/12/2012

  1. Article 59 de la LOI no 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011

    Legal act: Loi; Official Journal: Journal Officiel de la République Française (JORF), Publication date: 29/12/2011; Reference: (MNE(2013)51613)

Italy:

NO REFERENCE AVAILABLE

Cyprus:

Transposition deadline: 31/12/2012

  1. Ο Περί Διοικητικής Συνεργασίας στον Τομέα της Φορολογίας Νόμος του 2012.

    Legal act: Νόμος, number: Ν. 205(Ι)/2012; Official Journal: Cyprus Gazette, number: 4373, Publication date: 28/12/2012, Page: 02081-02096, Entry into force: 01/01/2013; Reference: (MNE(2013)50087)

  2. Ο Περί Διοικητικής Συνεργασίας στον Τομέα της Φορολογίας Νόμος του 2012.

    Legal act: Νόμος, number: Ν. 205(Ι)/2012; Official Journal: Cyprus Gazette, number: 4373, Publication date: 28/12/2012, Page: 02081-02096, Entry into force: 01/01/2013; Reference: (MNE(2013)50087)

Latvia:

Transposition deadline: 31/12/2012

  1. Likums "Par nodokļiem un nodevām"

    Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 26 (309), Publication date: 18/02/1995, Entry into force: 01/04/1995; Reference: (MNE(2013)52441)

  2. Ministru kabineta 31.10.2006. noteikumi Nr.884 "Kārtība, kādā tiek veikta informācijas apmaiņa tiešo nodokļu jomā ar Eiropas savienības dalībvalstīm un valstīm, ar kurām ir noslēgti starptautiskie līgumi par nodokļu dubultās uzlikšanas un nodokļu nemaksāšanas novēršanu"

    Legal act: Ministru Kabineta noteikumi, number: 884; Official Journal: Latvijas Vēstnesis, number: 176 (3544), Publication date: 03/11/2006, Entry into force: 04/11/2006; Reference: (MNE(2013)52966)

  3. Likums "Par Valsts ieņēmumu dienestu"

    Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 105, Publication date: 11/11/1993, Entry into force: 25/11/1993; Reference: (MNE(2013)50090)

  4. Kredītiestāžu likums

    Legal act: Likums; Official Journal: Latvijas Vēstnesis, number: 163 (446), Publication date: 24/10/1995, Entry into force: 24/10/1995; Reference: (MNE(2013)52442)

Lithuania:

Transposition deadline: 31/12/2012

  1. Lietuvos Respublikos mokesčių administravimo įstatymo 13 ir 16 straipsnių pakeitimo įstatymas Nr. X-1086

    Legal act: Įstatymas, number: X-1086/2007; Official Journal: Valstybės žinios, number: 46, Publication date: 26/04/2007, Entry into force: 26/04/2007; Reference: (MNE(2012)57944)

  2. Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2006 m. lapkričio 16 d. įsakymas Nr. V-373

    Legal act: Įsakymas, number: V-373/2006; Official Journal: Administracinės priemonės, Publication date: 16/11/2006, Entry into force: 16/11/2006; Reference: (MNE(2012)57953)

  3. Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2012 m. gruodžio 18 d. įsakymas Nr. VA-114 „Dėl abipusės pagalbos ir keitimosi mokestine informacija su Europos Sąjungos valstybių narių kompetentingomis institucijomis taisyklių patvirtinimo“

    Legal act: Įsakymas, number: VA-114/2012; Official Journal: Valstybės žinios, number: 150, Publication date: 20/12/2012, Entry into force: 01/01/2013; Reference: (MNE(2012)57937)

  4. Lietuvos Respublikos mokesčių administravimo įstatymas Nr. IX-2112

    Legal act: Įstatymas, number: IX-2112/2004; Official Journal: Valstybės žinios, number: 63, Publication date: 28/04/2004, Entry into force: 01/05/2004; Reference: (MNE(2012)57938)

  5. Lietuvos Respublikos mokesčių administravimo įstatymo 13 straipsnio papildymo įstatymas Nr. IX-2333

    Legal act: Įstatymas, number: IX-2333/2004; Official Journal: Valstybės žinios, number: 116, Publication date: 27/07/2004, Entry into force: 01/01/2005; Reference: (MNE(2012)57939)

  6. Lietuvos Respublikos Vyriausybės 2011 m. lapkričio 30 d. nutarimas Nr. 1386 „Dėl Lietuvos Respublikos savitarpio pagalbos išieškant mokesčius įstatymo nuostatų įgyvendinimo ir Lietuvos Respublikos Vyriausybės 2004 m. vasario 23 d. nutarimo Nr. 194 ,,Dėl Lietuvos Respublikos pagalbos Europos Sąjungos valstybių narių institucijoms išieškant reikalaujamas skolas, susijusias su rinkliavomis, muitais, mokesčiais ir kitomis pinigų sumomis, teikimo ir naudojimosi kitų Europos Sąjungos valstybių narių institucijų teikiama pagalba išieškant minėtas pinigų sumas įstatymo 3, 21 ir 22 straipsnių nuostatų įgyvendinimo" pripažinimo netekusiu galios“

    Legal act: Nutarimas, number: 1386/2011; Official Journal: Valstybės žinios, number: 148, Publication date: 03/12/2011, Entry into force: 01/01/2012; Reference: (MNE(2012)57947)

  7. Lietuvos Respublikos mokesčių administravimo įstatymo 13, 16 straipsnių pakeitimo ir papildymo įstatymas Nr. X-863

    Legal act: Įstatymas, number: X-863/2006; Official Journal: Valstybės žinios, number: 119 , Publication date: 07/11/2006, Entry into force: 07/11/2006; Reference: (MNE(2012)57943)

  8. Lietuvos Respublikos mokesčių administravimo įstatymo 13 straipsnio pakeitimo ir papildymo įstatymas Nr. X-234

    Legal act: Įstatymas, number: X-234/2005; Official Journal: Valstybės žinios, number: 76, Publication date: 18/06/2005, Entry into force: 01/01/2006; Reference: (MNE(2012)57941)

  9. Lietuvos Respublikos mokesčių administravimo įstatymo 13 straipsnio pakeitimo įstatymas Nr. IX-2547

    Legal act: Įstatymas, number: IX-2547/2004; Official Journal: Valstybės žinios, number: 171, Publication date: 26/11/2004, Entry into force: 01/07/2005; Reference: (MNE(2012)57940)

  10. Lietuvos Respublikos mokesčių administravimo įstatymo 2, 12, 13, 15, 25, 33, 37, 38, 66, 76, 77, 78, 80, 81, 84, 87, 89, 93, 97, 100, 101, 104, 105, 108, 113, 117, 118, 128, 130, 132, 133, 135, 141, 142, 164, 165 straipsnių ir priedo pakeitimo bei papildymo ir Įstatymo papildymo 133(1) straipsniu įstatymas Nr. X-1249

    Legal act: Įstatymas, number: X-1249/2007; Official Journal: Valstybės žinios, number: 80, Publication date: 19/07/2007, Entry into force: 19/07/2007; Reference: (MNE(2012)57945)

  11. Lietuvos Respublikos mokesčių administravimo įstatymo 13 ir 16 straipsnių pakeitimo įstatymas Nr. X-1318

    Legal act: Įstatymas, number: X-1318/2007; Official Journal: Valstybės žinios, number: 120, Publication date: 22/11/2007, Entry into force: 22/11/2007; Reference: (MNE(2012)57946)

Luxembourg:

Transposition deadline: 31/12/2012

  1. Loi du 29 mars 2013 portant transposition de la directive 2011/16/UE du Conseil du 15 février 2011relative à la coopération administrative dans le domaine fiscal et abrogeant la directive77/799/CEE et portant 1. modification de la loi générale des impôts; 2. abrogation de la loimodifiée du 15 mars 1979 concernant l’assistance administrative internationale en matièred’impôts directs

    Legal act: Loi; Official Journal: Mémorial Luxembourgeois A, number: 59, Publication date: 04/04/2013, Page: 00756-00761; Reference: (MNE(2013)52597)

Hungary:

Transposition deadline: 31/12/2012

  1. Concordance table

    Legal act: Concordance table; Reference: (MNE(2013)53450)

  2. 2010. évi CXXII. törvény a Nemzeti Adó- és Vámhivatalról

    Legal act: Törvény, number: 2010/122; Official Journal: Magyar Közlöny, Page: 25228-25285; Reference: (MNE(2012)50705)

  3. 2013. évi XXXVII. törvény az adó- és egyéb közterhekkel kapcsolatos nemzetközi közigazgatási együttműködés egyes szabályairól

    Legal act: Törvény, number: 2013/XXXVII.; Official Journal: Magyar Közlöny, Page: 49767-49797; Reference: (MNE(2013)53449)

Malta:

Transposition deadline: 31/12/2012

  1. Cooperation with Other Jurisdictions on Tax Matters (Amendment) Regulations, 2012

    Legal act: Regulation, number: LN 472; Official Journal: The Malta government gazette, Publication date: 21/12/2012, Entry into force: 01/01/2013; Reference: (MNE(2013)50169)

Netherlands:

Transposition deadline: 31/12/2014

  1. Wetsvoorstel ter implementatie van Richtlijn 2011/16/EU van de Raad van 15 februari 2011 betreffende de administratieve samenwerking op het gebied van de belastingen en tot intrekking van Richtlijn 77/799/EEG.

    Legal act: Wet; Official Journal: Staatsblad (Bulletin des Lois et des Décrets royaux), number: 453, Publication date: 11/10/2012, Page: 00001-00013, Entry into force: 01/01/2015; Reference: (MNE(2013)51806)

  2. Wetsvoorstel ter implementatie van Richtlijn 2011/16/EU van de Raad van 15 februari 2011 betreffende de administratieve samenwerking op het gebied van de belastingen en tot intrekking van Richtlijn 77/799/EEG

    Legal act: Wet, number: -; Official Journal: Staatsblad (Bulletin des Lois et des Décrets royaux), number: 453, Publication date: 11/10/2012, Page: 00001-00013, Entry into force: 01/01/2013; Reference: (MNE(2012)57709)

Austria:

Transposition deadline: 31/12/2012

  1. EU-Amtshilfegesetz als Teil des AbgabenänderungsG 2012

    Legal act: Bundesgesetz, number: I Nr. 112/2012; Official Journal: Bundesgesetzblatt für die Republik Österreich ( BGBl. ), number: I Nr. 112/2012, Publication date: 14/12/2012; Reference: (MNE(2012)57898)

Poland:

NO REFERENCE AVAILABLE

Portugal:

Transposition deadline: 31/12/2012

  1. •Decreto-Lei n.º 61/2013. D.R. n.º 90, Série I de 2013-05-10Ministério das FinançasNo uso da autorização legislativa concedida pela Lei n.º 66-B/2012, de 31 de dezembro, transpõe a Diretiva n.º 2011/16/UE, do Conselho, de 15 de fevereiro de 2011, relativa à cooperação administrativa no domínio da fiscalidade e que revoga a Diretiva n.º 77/799/CEE, do Conselho, de 19 de dezembro de 1977

    Legal act: Decreto-Lei, number: 61/2013; Official Journal: Diaro da Republica I, number: 90, Publication date: 10/05/2013, Page: 02806-02812; Reference: (MNE(2013)53484)

Romania:

Transposition deadline: 31/12/2012

  1. Concordance table

    Legal act: Concordance table; Reference: (MNE(2012)52388)

  2. Ordonanţă pentru modificarea şi completarea Ordonanţei Guvernului nr.92/2003 privind Codul de procedură fiscală

    Legal act: Ordonanţă de Guvern, number: 2; Official Journal: Monitorul Oficial al României, number: 71, Publication date: 30/01/2012, Page: 00002-00010, Entry into force: 01/01/2013; Reference: (MNE(2012)52103)

Slovenia:

Transposition deadline: 31/12/2014

  1. Zakon o spremembah in dopolnitvah Zakona o davčnem postopku

    Legal act: Zakon, number: 2012-01-3643; Official Journal: Uradni list RS, number: 94/2012, Publication date: 10/12/2012, Page: 09563-09576, Entry into force: 11/12/2012; Reference: (MNE(2013)52312)

  2. Zakon o spremembah in dopolnitvah Zakona o davčnem postopku

    Legal act: Zakon, number: 2012-01-3643; Official Journal: Uradni list RS, number: 94/2012, Publication date: 10/12/2012, Page: 09563-09576, Entry into force: 11/12/2012; Reference: (MNE(2013)52312)

Slovakia:

Transposition deadline: 31/12/2012

  1. Zákon č. 563/2009 Z. z. o správe daní (daňový poriadok) a o zmene a doplnení niektorých zákonov

    Legal act: zákon, number: 563/2009; Official Journal: Zbierka zákonov SR, number: 193, Publication date: 23/12/2009, Entry into force: 01/10/2010; Reference: (MNE(2013)50772)

  2. Tabuľka zhody

    Legal act: Tabuľka zhody; Reference: (MNE(2013)50814)

  3. Zákon č. 442/2012 Z. z. o medzinárodnej pomoci a spolupráci pri správe daní

    Legal act: zákon, number: 442/2012; Official Journal: Zbierka zákonov SR, number: 106, Publication date: 28/12/2012, Entry into force: 01/01/2013; Reference: (MNE(2013)50795)

Finland:

Transposition deadline: 31/12/2012

  1. Laki hallinnollisesta yhteistyöstä verotuksen alalla ja direktiivin 77/799/ETY kumoamisesta annetun neuvoston direktiivin lainsäädännön alaan kuuluvien säännösten kansallisesta täytäntöönpanosta ja direktiivin soveltamisesta/Lag om det nationella genomförandet av de bestämmelser som hör till området för lagstiftningen i rådets direktiv om administrativt samarbete i fråga om beskattning och om upphävande av direktiv 77/799/EEG samt om tillämpning av direktivet (185/2013) 15/03/2013

    Legal act: Laki, number: 185/2013; Official Journal: Suomen Saadoskokoelma (SK), number: 185/2013, Publication date: 15/03/2013, Entry into force: 18/03/2013; Reference: (MNE(2013)51940)

Sweden:

Transposition deadline: 31/12/2012

  1. Lag (2012:846) om ändring i offentlighets- och sekretesslagen (2009:400)

    Legal act: Lag, number: SFS 2012:846; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:846; Reference: (MNE(2012)57775)

  2. Lag (2012:845) om ändring i lagen (2001:181) om behandling av uppgifter i Skatteverkets beskattningsverksamhet

    Legal act: Lag, number: SFS 2012:845; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:845; Reference: (MNE(2012)57773)

  3. Lag (2012:844) om ändring i lagen (1990:314) om ömsesidig handräckning i skatteärenden

    Legal act: Lag, number: SFS 2012:844; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:844; Reference: (MNE(2012)57771)

  4. Lag (2012:843) om administrativt samarbete inom Europeiska unionen i fråga om beskattning

    Legal act: Lag, number: SFS 2012:843; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:843, Entry into force: 01/01/2013; Reference: (MNE(2012)57770)

  5. Lag (2012:847) om ändring i skatteförfarandelagen (2011:1244)

    Legal act: Lag, number: SFS 2012:847; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:847; Reference: (MNE(2012)57777)

  6. Förordning (2012:848) om administrativt samarbete inom Europeiska unionen i fråga om beskattning

    Legal act: Förordning, number: SFS 2012:848; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:848; Reference: (MNE(2012)57779)

  7. Förordning (2012:849) om ändring i förordningen (2001:588) om behandling av uppgifter i Skatteverkets beskattningsverksamhet

    Legal act: Förordning, number: SFS 2012:849; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:849; Reference: (MNE(2012)57781)

  8. Lag (2012:850) om ändring i lagen (2012:765) om ändring i offentlighets- och sekretesslagen (2009:400)

    Legal act: Lag, number: SFS 2012:850; Official Journal: Svensk författningssamling (SFS), number: SFS 2012:850; Reference: (MNE(2012)57782)

United Kingdom:

Transposition deadline: 31/12/2012

  1. The European Administrative Co-Operation (Taxation) Regulations 2012

    Legal act: Statutory instrument (SI), number: 2012 No. 3062; Official Journal: Her Majesty's Stationery Office (HMSO), number: 2012 No. 3062, Publication date: 10/12/2012, Entry into force: 01/01/2013; Reference: (MNE(2013)50233)

  2. INCOME TAX ACT 2010 (AMENDMENT) REGULATIONS 2013

    Legal act: Gibraltar Regulations, number: Legal Notice 5 of 2013; Official Journal: Gibraltar Gazette, number: 3977, Publication date: 17/01/2013, Entry into force: 01/01/2013; Reference: (MNE(2013)50888)

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