Bijlagen 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 |
(8) Opinion 3/15 of the Court, ECLI:EU:C:2017:114, paragraph 118 and the case law quoted therein
(9)
https://ec.europa.eu/info/sites/default/files/br_toolbox-nov_2021_en_0.pdf
(10) https://www.oecd.org/en/publications/international-standards-for-automatic-exchange-of-information-in-tax-matters_896d79d1-en.html , pages 8 to 61.
(11) Opinion of XXX (not yet published in the Official Journal)
(12) OJ L346 of 31 December 2015, pages 1 to 41; OJ L140 of 27 May 2016, pages 1 to 2.
(13) https://www.oecd.org/en/publications/international-standards-for-automatic-exchange-of-information-in-tax-matters_896d79d1-en.html , pages 62 to 102.
(14) Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (OJ L, 24.10.2023)
(15)
Council Decision (EU) xxxx on the signing, on behalf of the Union, of the Amending Protocol to the Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance (OJ L XXXX)
(16) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p.39-98)