Commission Implementing Regulation (EU) 2023/823 of 13 April 2023 laying down det... (32023R0823)
Commission Implementing Regulation (EU) 2023/823 of 13 April 2023 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU as regards the assessment and determination of equivalence of information in an agreement between the competent authorities of a Member State and a non-Union jurisdiction
- COMMISSION IMPLEMENTING REGULATION (EU) 2023/823
- of 13 April 2023
- laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU as regards the assessment and determination of equivalence of information in an agreement between the competent authorities of a Member State and a non-Union jurisdiction
- Article 1
- Criteria for assessing and determining equivalence
- Article 2
- Reporting Platform Operator
- Article 3
- Reportable Sellers
- Article 4
- Relevant Activity
- Article 5
- Due diligence procedures
- Article 6
- Reporting requirements
- Article 7
- Effective implementation
- Article 8
- Determination of equivalence
- Article 9
- Entry into force and application
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