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This document is an excerpt from the EUR-Lex website

Document 02015R2378-20230101

Consolidated text: Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012

ELI: http://data.europa.eu/eli/reg_impl/2015/2378/2023-01-01