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Document 32025R0648
DAC Commission Implementing Regulation (EU)
Regolamento di esecuzione (UE) 2025/648 della Commissione, del 2 aprile 2025, recante modifica del regolamento di esecuzione (UE) 2015/2378 per quanto riguarda i formulari e i formati elettronici tipo da utilizzare per lo scambio automatico obbligatorio di informazioni in relazione alla direttiva 2011/16/UE del Consiglio, come modificata dalla direttiva (UE) 2021/514 del Consiglio, e l’elenco dei dati statistici che gli Stati membri devono fornire ai fini della valutazione della direttiva 2011/16/UE del Consiglio, come modificata dalla direttiva (UE) 2021/514 del Consiglio
- 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:
- politica tariffaria comune; politica fiscale; specifica tecnica; documento elettronico; raccolta dei dati; scambio d'informazioni; statistiche dell'UE; Stato membro UE; cooperazione amministrativa; modulo; sistema di informazione; cooperazione fiscale europea
-
- Leading service:
- Directorate-General for Taxation and Customs Union
- Committee:
- Committee on Administrative Cooperation for Taxation
- Planned adoption period:
- 01/01/2025 - 31/03/2025
- Check the status of this initiative on the Better Regulation Portal
-
- Documents:
- Ares(2025)863243 (Draft implementing regulation)Ares(2025)863243 (Draft implementing regulation)
- Legal basis:
- 32011L0016 - A20P4 ; 32011L0016 - A23P4
- Leading service:
- Directorate-General for Taxation and Customs Union
- Committee:
- Committee on Administrative Cooperation for Taxation
- Check the status of this initiative on the Better Regulation Portal
-
- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
-
- Documents:
- C/2025/1908 final (Implementing regulation)
- Leading service:
- Directorate-General for Taxation and Customs Union
-
- Documents:
- 32025R0648 (Implementing regulation)