Council

Directive (EU) 2015/2376, of December 8

Modifies Council Directive (EU) 2011/16, as regards automatic exchange of information in the field taxation, in an effort to prevent tax evasion and aggressive tax planning.

Commission

Implementing Regulation (EU) 2015/2378, of December 15

Establishes provisions for standard forms and electronic formats to be used in accordance with Council Directive (EU) 2011/16, regarding administrative cooperation in the field of taxation, and repeals Implementing Regulation (EU) 1156/2012.