Furthermore, recognising the need to provide a complete legal framework, so that it covers the amendments introduced into Directive 2011/16/EU by Council Directive (EU) 2023/2226 as regards the mandatory automatic exchange of information on financial accounts, it is essential to amend Article 8(3a) of Directive 2011/16/EU accordingly. The scope of information to be exchanged should take into account the transitional measures set out in Section XI of Annex I to Directive 2011/16/EU.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
