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Document 32023L2226R(01)

Corrigendum to Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L, 2023/2226, 24.10.2023)

ST/9104/2025/INIT

OJ L, 2025/90947, 26.11.2025, ELI: http://data.europa.eu/eli/dir/2023/2226/corrigendum/2025-11-26/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

ELI: http://data.europa.eu/eli/dir/2023/2226/corrigendum/2025-11-26/oj

European flag

Official Journal
of the European Union

EN

L series

2025/90947

26.11.2025

Corrigendum to Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

( Official Journal of the European Union L, 2023/2226, 24 October 2023 )

1.

 Page 9, Article 1, point (1)(c), concerning Article 3, points (28) to (31), of Directive 2011/16/EU

for:

‘…

30.

“distributed ledger address” means distributed ledger address referred to in Regulation (EU) 2023/1114 of the European Parliament and of the Council (*1);

…

read:

‘…

30.

“distributed ledger address” means distributed ledger address as defined in Article 3, point (18), of Regulation (EU) 2023/1113 of the European Parliament and of the Council (*2);

…

2.

 Page 12, Article 1, point (6), concerning Article 8ad(3), point (c)(ix), of Directive 2011/16/EU

for:

‘(ix)

the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses referred to in Regulation (EU) 2023/1114 not known to be associated with a virtual asset service provider or financial institution.’

read:

‘(ix)

the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses, as defined in Article 3, point (18), of Regulation (EU) 2023/1113, not known to be associated with a virtual asset service provider or financial institution.’

3.

 Page 21, Annex I, point (4)(b), concerning Annex I, Section VIII, paragraph A, subparagraphs (9) to (14), of Directive 2011/16/EU

for:

‘…

12.

The term “Crypto-Asset” means crypto-asset as defined in Article 3(1), point (5), of Regulation (EU) 2023/1114.

…’

read:

‘…

12.

The term “Crypto-Asset” means crypto-asset as defined in Article 3(1), point (5), of Regulation (EU) 2023/1114 of the European Parliament and of the Council (*3).

…

4.

 Page 27, Annex III, concerning Annex VI, Section II, subparagraph B(3), point (i), of Directive 2011/16/EU

for:

‘(i)

the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses referred to in Regulation (EU) 2023/1114 not known to be associated with a virtual asset service provider or financial institution.’

read:

‘(i)

the aggregate fair market value, as well as the aggregate number of units of Transfers effectuated by the Reporting Crypto-Asset Service Provider to distributed ledger addresses, as defined in Article 3, point (18), of Regulation (EU) 2023/1113, not known to be associated with a virtual asset service provider or financial institution.’.

(*1)  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).’

(*2)  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).’

(*3)  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).’

ELI: http://data.europa.eu/eli/dir/2023/2226/corrigendum/2025-11-26/oj

ISSN 1977-0677 (electronic edition)

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