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This document is an excerpt from the EUR-Lex website

Document C(2025)1908

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:
common tariff policy; fiscal policy; technical specification; electronic document; data collection; exchange of information; EU statistics; EU Member State; administrative cooperation; form; information system; European tax cooperation