Overwegingen bij COM(2025)398 - Conclusion of the Amending Protocol to the Agreement with San Marino on the automatic exchange of financial account information to improve international tax compliance - Hoofdinhoud
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| dossier | COM(2025)398 - Conclusion of the Amending Protocol to the Agreement with San Marino on the automatic exchange of financial account ... |
|---|---|
| document | COM(2025)398  |
| datum | 17 juli 2025 |
(2) Important changes to the Common Reporting Standard (CRS) were approved at international level on 26 August 2022 13 and have been introduced in the EU legislation with the amending of Council Directive 2011/16/EU by Council Directive (EU) 2023/2226 14 .
(3) Therefore, the Agreement needs to be amended to ensure that the automatic exchange of financial account information between EU Member States and the Republic of San Marino is aligned with, and continues to take place in accordance with, the updated CRS from 1 January 2026.
(4) The text of the Amending Protocol to the Agreement between the European Union and Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance (‘the Amending Protocol to the Agreement’), which is the result of the negotiations, duly reflects the negotiating directive issued by the Council.
(5) In accordance with Council Decision (EU) XXXX 15 , the Amending Protocol to the Agreement was signed on XXXX subject to its conclusion at a later date.
(6) The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EC) No 2018/1725 of the European Parliament and of the Council. 16
(7) The Amending Protocol to the Agreement and the joint declarations attached to it should be approved on behalf of the Union.