Directive 2011/16/EU, including Annex VII thereto, as amended by this Directive, should be read together with Directive (EU) 2022/2523. The terms set out for the purposes of exchange of information with respect to the Top-up tax information return under this Directive should have the same meaning as those in Directive (EU) 2022/2523. Furthermore, this Directive contains additional definitions that are necessary to reflect international developments made in the context of the exchange of information in the field of taxation.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
