Council of the European Union 9 December 2014, Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation

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European Union · · · Cited by 640 · 09-12-2014

16.12.2014

Official Journal of the European Union

L 359/1

COUNCIL DIRECTIVE 2014/107/EU

of 9 December 2014

amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 115 thereof,

Having regard

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