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Document Ares(2025)863243

Legal basis:
32011L0016 - A20P4 ; 32011L0016 - A23P4
Initiative summary:
The purpose of this Implementing Regulation is to provide standard forms and computerised formats to be used in relation to the sixth update of Council Directive 2011/16/EU, specifically setting when Member States have to submit statistical date in relation to information reported by digital platform operators and setting the kind of information for statistics to be provided in relation to joint audits.
EuroVoc thesaurus:
fiscal policy; common tariff policy; electronic document; information system; EU Member State; administrative cooperation; exchange of information; EU statistics; data collection; European tax cooperation; technical specification; form