(54)This Directive is without prejudice to Council Directives 2009/133/EC 15 , (EU) 2015/2376 16 , (EU) 2016/881 17 , (EU) 2016/1164 18 and (EU) 2018/822 19 .
Recital 54
- 17 Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation ( OJ L 146, 3.6.2016, p. 8 ). ↩
- 15 Council Directive 2009/133/EC of 19 October 2009 on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an SE or SCE between Member States ( OJ L 310, 25.11.2009, p. 34 ). ↩
- 19 Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements ( OJ L 139, 5.6.2018, p. 1 ). ↩
- 16 Council Directive (EU) 2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation ( OJ L 332, 18.12.2015, p. 1 ). ↩
- 18 Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market ( OJ L 193, 19.7.2016, p. 1 ). ↩