HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 335/42
EN
Official Journal of the European Union
7.12.2012
COMMISSION IMPLEMENTING REGULATION (EU) No 1156/2012
of 6 December 2012
laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on
administrative cooperation in the field of taxation
THE EUROPEAN COMMISSION,
HAS ADOPTED THIS REGULATION:
Having regard to the Treaty on the Functioning of the European
Article 1
Union,
1. In
regard
to
the
forms
to
be
used,
‘field’
means
a
location
in a form where information to be exchanged pursuant to the
Council Directive may be recorded.
Having regard to Council Directive 2011/16/EU of 15 February
2011 on administrative cooperation in the field of taxation and
repealing Directive 77/799/EEC ( 1 ), and in particular Articles
2. The
form
to
be
used
for
requests
for
information
and
for
20(1), 20(3) and 21(1) thereof,
administrative enquiries pursuant to Article 5 of Directive
2011/16/EU and their replies, acknowledgments, requests for
additional background information, inability or refusal
Whereas:
pursuant to Article 7 of that Directive shall comply with

Annex I to this Regulation.
(1) Directive
2011/16/EU replaced Council Directive 3. The
form
to
be
used
for
spontaneous
information
and
its
77/799/EEC of 19 December 1977 concerning mutual
acknowledgment pursuant to Articles 9 and 10 respectively of
assistance by the competent authorities of the Member
Directive 2011/16/EU shall comply with Annex II to this Regu
States in the field of direct taxation ( 2 ). A number of
lation.
important adaptations of the rules concerning adminis
trative cooperation in the field of taxation were made, in
particular as regards the exchange of information
4. The form to be used for requests for administrative notifi
between Member States with a view to enhancing the
cation pursuant to Article 13(1) and (2) of Directive
efficiency and the effectiveness of cross-border
2011/16/EU and their responses pursuant to Article 13(3) of
exchange of information.
that Directive shall comply with Annex III to this Regulation.
(2) In
order
to
facilitate
the
exchange
of
information, 5. The
form
to
be
used
for
feedback
information
pursuant
to
Directive 2011/16/EU requires that such exchange take
Article 14(1) of Directive 2011/16/EU shall comply with Annex
place on the basis of standard forms. Accordingly and
IV to this Regulation.
with a view to ensuring the appropriateness of the data
exchanged and the efficiency of the exchange itself,
detailed rules should be laid down in this regard, for
Article 2
the purposes of the exchange of information on
request, spontaneous exchange of information, notifi
1. The
reports,
statements
and
other
documents
referred
to
cations and feedback information. The form to be used
in the information communicated pursuant to Directive
should contain a number of fields that are sufficiently
2011/16/EU may be sent using means of communication
diversified, so as to allow Member States to easily deal
other than the CCN network.
with all relevant cases, using the fields appropriate for
each case.
2. Where the information referred to in Directive
2011/16/EU is not exchanged by electronic means using the
CCN network, and unless otherwise agreed bilaterally, the
(3) According
to
Directive
2011/16/EU,
the
information
should be communicated using the Common Communi
information shall be provided under cover of a letter describing
cation Network (CCN) as far as possible. For the other
the information communicated and duly signed by the
cases, the practical arrangements for the communication
competent authority communicating the information.
should be specified.
Article 3
(4) The
measures
provided
for
in
this
Regulation
are
in This Regulation shall enter into force on the third day following
accordance with the opinion of the Committee on
that of its publication in the Official Journal of the European
Administrative Cooperation for Taxation,
Union.
( 1 ) OJ L 64, 11.3.2011, p. 1.
( 2 ) OJ L 336, 27.12.1977, p. 15.
It shall apply from 1 January 2013.

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EN
7.12.2012 Official
Journal
of
the
European
Union L
335/43
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 December 2012.
For the Commission
The President
José Manuel BARROSO

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L 335/44
EN
Official Journal of the European Union
7.12.2012
ANNEX I
Form referred to in Article 1(2)
The form for requests for information and for administrative enquiries pursuant to Article 5 of Directive 2011/16/EU and
their replies, acknowledgments, requests for additional background information, inability or refusal pursuant to Article 7
of Directive 2011/16/EU contains the following fields (*):
— Legal basis
— Reference number
— Date
— Identity of the requesting and requested authorities
— Identity of the person under examination or investigation
— General case description and, if appropriate, specific background information likely to allow assessing the foreseeable
relevance of the information requested to the administration and enforcement of the domestic laws of the Member
States concerning the taxes referred to in Article 2 of Directive 2011/16/EU
— Tax purpose for which the information is sought
— Period under investigation
— Name and address of any person believed to be in possession of the requested information
— Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU
— Fulfilment of the legal requirement imposed by Article 17(1) of Directive 2011/16/EU
— Reasoned request for a specific administrative enquiry and reasons for refusal to undertake the requested specific
administrative enquiry
— Acknowledgement of the request for information
— Request for additional background information
— Reasons for inability or refusal to provide information
— Reasons for a failure to respond by the relevant time limit and date by which the requested authority considers it
might be able to respond.
___________
(*) However, only the fields actually filled in a given case need to appear in the form used in that case.

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EN
7.12.2012 Official
Journal
of
the
European
Union L
335/45
ANNEX II
Form referred to in Article 1(3)
The form for spontaneous information and its acknowledgment pursuant to Articles 9 and 10 respectively of Directive
2011/16/EU contains the following fields (*):
— Legal basis
— Reference number
— Date
— Identity of the sending and receiving authorities
— Identity of the person subject to the spontaneous exchange of information
— Period covered by the spontaneous exchange of information
— Fulfilment of the legal requirement imposed by Article 16(1) of Directive 2011/16/EU
— Acknowledgement of the spontaneous information.
___________
(*) However, only the fields actually filled in a given case need to appear in the form used in that case.
ANNEX III
Form referred to in Article 1(4)
The form for request for notification pursuant to Article 13(1) and (2) of Directive 2011/16/EU and their responses
pursuant to Article 13(3) of that Directive contains the following fields (*):
— Legal basis
— Reference number
— Date
— Identity of the requesting and requested authorities
— Name and address of the addressee of the instrument or decision
— Other information which may facilitate the identification of the addressee
— Subject of the instrument or decision
— Response of the requested authority, in accordance with Article 13(3) of Directive 2011/16/EU, including the date of
notification of the instrument or decision to the addressee.
___________
(*) However, only the fields actually filled in a given case need to appear in the form used in that case.

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L 335/46
EN
Official Journal of the European Union
7.12.2012
ANNEX IV
Form referred to in Article 1(5)
The form for feedback pursuant to Article 14(1) of Directive 2011/16/EU contains the following fields (*):
— Reference number
— Date
— Identity of the competent authority issuing the feedback
— General feedback on the information provided
— Results directly related to the information provided.
___________
(*) However, only the fields actually filled in a given case need to appear in the form used in that case.

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