Rettifica della direttiva (UE) 2018/822 del Consiglio, del 25 maggio 2018, recante modifica della direttiva 2011/16/UE per quanto riguarda lo scambio automatico obbligatorio di informazioni nel settore fiscale relativamente ai meccanismi transfrontalieri soggetti all'obbligo di notifica (Gazzetta ufficiale dell'Unione europea L 139 del 5 giugno 2018)
Published date | 28 April 2022 |
Official Gazette Publication | Gazzetta ufficiale dell’Unione europea, L 125, 28 aprile 2022 |
28.4.2022 | IT | Gazzetta ufficiale dell’Unione europea | L 125/6 |
Rettifica della direttiva (UE) 2018/822 del Consiglio, del 25 maggio 2018, recante modifica della direttiva 2011/16/UE per quanto riguarda lo scambio automatico obbligatorio di informazioni nel settore fiscale relativamente ai meccanismi transfrontalieri soggetti all'obbligo di notifica
( Gazzetta ufficiale dell'Unione europea L 139 del 5 giugno 2018 )
Pagina 8, articolo 1, punto 2) (relativo al nuovo articolo 8 bis ter, paragrafo 14):
anziché:
«14. Le informazioni che devono essere comunicate dall'autorità competente di uno Stato membro a norma del paragrafo 5 includono gli elementi seguenti, se del caso:»,
leggasi:
«14. Le informazioni che devono essere comunicate dall'autorità competente di uno Stato membro a norma del paragrafo 13 includono gli elementi seguenti, se del caso:».
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